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s INDEX s SUNLAND TRAINING CENTERS (Cont.)
Inmates (Cont.) Guardianship, 393.04 Maintenance, payment for, 393.021, 393.09 Pay patients, 394.12 Removal, 393.05 Transfer, 393.05, 393.10
Institutions under Fort Myers, training center, 965.01 Gainesville, training center, 965.01 Marianna, training center, 965.01 Miami, training center, 965.01 Orlando, training center, 965.01
Location; new farm colony; Lee county, 393.01 Location of centers, 965.01 Medical research center on mental retardation,
establishment authorized at Orlando, 393.013 Mental retardation division; supervision, .393.01 Name changed to Sunland training center, 393.01 Organization, etc., 393.01 Pay patients; bond for payment of sum charged,
394.12 Payment for maintenance of inmates, 393.021,
393.09 Physicians, 393.02 Purpose, 393.06 Removal of inmates, 393.05 Restoration to mental competency
Appeal from order, 393.12 Attorney for cases of indigency, 393.12 Certificate, issuance of by superintendent,
393.12 Hearing, 393.12 Petition, by whom filed, 393.12
Rules and regulations, 393.02 Sla:te hospital
Removal of child to, 393.05 Transfer of patients, 393.10
Superintendent; appointment, 393.02 Supervision and control, 393.01 Support, 393.02 Welfare trust fund; creation, use, legal invest-
ment, 965.081 Wes:t of Apalachicola river
Cooperation with federal, county or municipal agencies, 393.012
Eminent domain; acquisition of lands, 393.012 New center, study and selection by commis-
sion, 393.012
SUPERINTENDENT OF PUBLIC INSTRUCTION See: SCHOOLS AND SCHOOL CODE
SUPERINTENDENTS See: Specific institutions or heads
SUPERSEDEAS Appeal
Bond Exemption of constitutional official, 59.14 Municipalities, surety not required, 64.04 Not required of the state or political sub-
division, 59.14 Requirements, 59.13 Taxing districts, surety not required, 64.04
Chancery, 59.13 Criminal cases See: Criminal cases Drainage districts, 298.10 Forfeiture, 167.27 Interlocutory decision, 59.13 Landlord and tenant, recovery of possession,
83.27
SUPERSEDEAS (Cont.) Appeal (Cont.)
Operates as supersedeas or stay under certain conditions, 59.13
When to operate, 59.13 Bonds, execution when required, 59.14 Certiorari; reviewing decisions of board of ad-
justment, cities and towns, 176.17 Cities and towns, bond, surety not required,
64.04 Criminal cases
Appeals Bonds
Enforcement and forfeiture, 932.521 Justice of peace courts, 932.54 Municipal courts, 932.52, 932.521
Costs; bond, 920.02 Defendant, insolvency of, 924.17 Habeas corpus
Appeal, 79.11 Pending trial, 909.22
Insolvency of defendant, 924.17 Justice of peace courts, 932.54 Municipal courts, 932.52, 932.521
Juvenile court; appeals not to operate as, 39.14 Motion and order, 59.13 :Municipal courts
Appeals from, 932.52, 932.521 Enforcement and forfeiture of bonds, 932.521
Prohibition, rule, in, 80.07 Public service commission, actions by and
against, 350.64 State fire marshal, review from orders, 633.091 Taxing units, bonds, surety not required, 64.04
SUPERVISOR OF ELECTIONS See: ELECTION CODE
SUPERVISOR OF INSPECTORS See: BUREAU OF INSPECTION
SUPERVISORS Drainage districts See: DRAINAGE DISTRICTS Malt and vinous beverage business See: ALCO·
HOLIC BEVERAGES AND LIQUORS Registration See: ELECTION CODE Roads and bridges See: ROADS AND BRIDGES;
HIGHWAY CODE
SUPPLEMENTARY PROCEEDINGS See: EXECUTION
SUPPORT OF DEPENDENTS Arrest, 88.161 Aliorney general
Office designated as state information agency, 88.171
Powers and duties, 88.171 Award unconnected with divorce, 65.09 Bond, requirement, 88.231 Child support moneys, misuse of, 828.201 Children, 856.04 Complaints for support
Contents of, 88.111 Petition for minor, 88.131 Procedure of court
Initiation state, 88.141 Responding state, 88.181, 88.191
Construction of law, supplemental remedy, 88.041 Costs and fees, 88.151 Court as initiating state See: Ini:tia:ting state,
court as Court as responding atate See: Responding
state, court as
4939
s INDEX s SUPPORT OF DEPENDENTS (Cont.) SUPPORT OF DEPENDENTS (Cont.)
Definitions of terms used in law, 88.031 Desertion of wife and children, withholding sup-
port; penalty, 856.04 Dulies of supporl
Application under law, 88.081 Choice of law, 88.081 Enforcement of, 88.101 Extent of, 88.051
Evidence of husband and wife, 88.261 Exlradilion
Persons failing to provide for support, 88.061 Relief from, 88.071
Fees and cost, 88.151 Foreign support orders
Additional remedies, 88.321 Clerks, duty to maintain registry, 88.341 Enforcement, 88.371 Jurisdiction, 88.361 Registration, 88.331
Petition for, 88.351 Registry, 88.341 Remedies, additional, 88.321
Hearings, 88.181, 88.271 Husband and wife, evidence of, 88.261 IDegifunate children
Natural father to support, 39.11 Withholding support, 856.04
Iniliating state, court as Costs and fees, 88.151 Defined, 88.031 Duties of court, 88.141, 88.251 Jurisdiction by arrest, 88.161 Order of support, copies furnished by respond-
Political subdivisions furnishing support; rem-edies, 88.091
Procedure of courl Generally, 88.201 Initiating state, 88.141 Order of support, 88.211 Participation in proceedings under present
law; effect, 88.291 Responding state, 88.181, 88.191
Purpose of law, 88.021 Relief from extradition, 88.071 Remedies
Addition to other remedies, 88.041 Political subdivision furnishing
88.091 Repealer of former law, 88.301 Responding stale, courl as
Additional powers of court, 88.231 Costs and fees, 88.151 Defined, 88.031 Duties of court, 88.181, 88.191, 88.241 Jurisdiction by arrest, 88.221 Order of support
support,
Copies furnished initiating state, 88.221 Issuance of, 88.211
Payments, application of, 88.281 Short title, 88.011 State attorney, duties re, 88.181 State information agency, duties, 88.171 Support, extent of duties of, 88.051 Title of law, 88.011 Uniformity of interpretation, 88.311 Violation of order of court, punishment, 88.231 Wife, support, 856.04 Withholding support, penalty, 856.04
ing state, 88.221 Interpretation of law, 88.311 Interstate rendition, 88.061 Jurisdiction by arrest, 88.161
SUPREME COURT
Jurisdiction of courl Enforcement of law, 88.101 · Participation in proceedings, effect of, 88.161
Legislative intent of law, 88.021 Male persons without means of support, va-
grants, 856.02, 856.03 Minors, petition for, legal custodians may bring,
88.131
Obligor Defined, 88.031 Extent of duties of support, 88.051 Extradition
Condition preceding, 88.061 Relief from, 88.071
Official to represent plaintiff in proceedings in-itiated in state, 88.121
Order of support, 88.211, 88.221 Participation in proceedings under present law;
e1fect, 88.291 Payments, 88.231
Application of, 88.281 Escambia county, payment made to clerk of
court of record, 43.141 Petition for minor, legal custodian may bring,
88.131
Petitioners Department of public welfare to represent,
88.121 Representatives of this state to appear in be-
half, 88.121 State attorney to represent, 88.121
4940
Acting chief justice, A5 S4 Appeals See: APPEAL AND ERROR: CRIMI·
NAL PROCEDURE; DISTRICT COURTS OF APPEAL, Ch. 35
Appellate jurisdiction, A5 S4 Escambia county court of record, A5 S4
Appropriation, Ch. 282 Assignment of judges by chief justice, 25.071 Attorney general to represent state, 16.01 Bond validation, proceedings for; conclusiveneu
of decree, 75.08, 75.09 Building; control and supervision, 25.271 Candidates, grouping names on ballots or voting
machines, 100.071 Capital cases, sitting en bane. A5 S4 Certified questions from
Circuit judges, procedure and requirements, 59.42
Federal courts, 25.031, 25.032 Ceniorari
Misconception of remedy, 59.45 Power to issue, A5 S4 Public service commission orders, 366.10
Chief justice Assignment of judge
Certain courts, to, 25.071 Power, 25.071
Duties, powers, etc., A5 Ss2, 4 Impeachment trials, presiding, A3 529 Selection, 25.061 Temporary assignment of judges, 25.071 Term; selection, A5 S4, 25.061 Vacancy, filling, 25.061
Clerical employees, 25.241
s INDEX s SUPREME COURT (Cont.)
Clerk Appointment, A5 S4, 25.191 Assistants, compensation, 25.241 Bond, 25.191 Books, filed, etc., 25.221 Clerical employees, employment by, 25.241 Compensation, 25.241 Costs, issuance of execution, 58.12 Decisions, certified copies, 25.301 Deputy clerk, appointment, duties, etc., 25.201,
25.241 Docket of cases, 25.221 Duties, 25.201, 25.231, 25.241, 25.301 Fees
Certified copies of opinions, 25.301 Filing, 25.241
Filing and preserving opinions and decisions, 25.301
Law schools, reports, etc.; furnished, 241.10 Oaths, administering, 90.01 Office, 25.211 Opinions of court
Copies furnished to certain persons, 25.241 Filing, A16 S6 Transmission to lower court, 59.36
Personnel, employment, 25.241 Records, 25.221 Seal of court, 25.221 Supreme court reports, furnishing, to univer-
sity of Florida college of law, 241.10 Term of office, 25.191 To furnish reports to university of Florida law
school, 241.10 Collaboration with federal courts and courts of
other states as to uniform rules, 25.032 Costa
Copies of record of papers on file, 58.11 Execution, 58.12 State; against, 939.12
Court cases, publication, 25.381 Death warrant, authority to issue, 9~.13, 922.14 Decisions See also: Opinions
Certified copies, 25.301 Filing, 25.301 Free, publication, A16 S6
Decrees, power to execute, 25.041 Deputy clerk, 25.201, 25.241 District courts of appeal
Rules of practice and procedure, 35.07 Seal, prescribing, 35.09
Docket, 25.221 Governmental reorganization committee, mem-
ber of judiciary to serve on, 13.80 Governor, request of opinions, A4 S13 Habeas corpus; power to issue, A5 S4, 79.01 Impeachment proceedings, A3 S29 Judgments, A5 S4
Effective date, A16 S6 Execution, 25.041 Power to execute, 25.041
Judicial power established, A5 S1 Jurisdiction, A5 S4 Justices
Absent, disabled, etc., A5 S14 Assignment of, to other courts; district courts
or circuit courts, 25.071 Automatic retirement, 25.171 Bond of clerk, approval, 25.191 Bond of marshal, approval, 25.251 Chief justice See: Chief justice Circuit judge substituted for, A5 S2
SUPREME COURT (Cont.) Justices (Cont.)
Clerk, appointment, 25.191 Compensation; legislature may prescribe, A5
S19, 25.091 Election, A5 S15, 25.011 Expenses; per diem and mileage, 112.061 Habeas corpus, 79.01 Impeachment, A3 S29 Judicial administrative commission, member of
43.16 Legislative journals for, 283.15 Number; bench, on, A5 S4, 25.011 Oaths, administering, 90.01 Opinions, 25.311 Per diem and mileage, 112.061 Practice of law by, prohibited, A5 S18, 123.09,
123.20 Prohibited activities, A5 518 Qualifications, A5 S13 Quorum, A5 S4 Retirement, A5 Ss 17, 19, 26, 25.101
See also: SUPREME COURT .JUSTICES, DISTRICT COURT JUDGES. AND CIR· CUlT JUDGES RETIREMENT SYSTEM
Appropriation, 25.101, 25.131, Ch. 282 Automatic retirement, 25.171 Benefits under other retirement law, 25.161 Circuit judges, retirement law unaffected,
25.141 Deductions from salary, 25.122 Effect on circuit judges' retirement law,
25.141 Fund, appropriation, 25.101, 25.131 Justice or judge; assigned to active judicial
service; compensation, 25.073 Law practice forbidden, 25.151 Notice of acceptance, 25.122 Pay, 25.112 Prerequisites, 25.122 Qualifications, 25.112 Recall to duty, A5 S19, 25.071, 25.073 Requirements, 25.112 Restrictions on practice of law, 25.151 Retired justices
Assigned to judicial service, 25.071, 25.073 Compensation, 25.073 Special assignment for certain former jus-
tices, 25.072 Temporary assignment, 25.071 Travel expense, 25.073
Rights acquired under other law, 25.161 Transfer to supreme court justices, district
court judges, and circuit judges retirement system, 123.02
Salaries, A5 S19, 25.091 Special assignment for certain former justices,
25.072 Special terms, appointment, 25.012, 25.071 State or political office, holding prohibited,
A5 SIS Substitution of circuit judges, 25.071 Supersedeas, order, 59.13 Supreme court reports, 25.311 Temporary assignment of, by chief justice,
25.071 Term, A5, Ss15, 16, 25.011, 25.021 Treason, report, 779.02 Vacancies in office, filling, 25.012 Withholding records from successor, 839.15
Juvenile court; certiorari to appeals, 39.14
Librarian Appointment, 25.341 Custodian of books, 25.341
4941
s INDEX s
SUPREME COURT (Cont.) Librarian (Cont.)
Obtaining books for exchange authorized, 25.361
State publications; obtaining for exchange au-thorized, 25.361
Library Annual appropriation, A16 S27 Books
Custody, 25.221, 25.341 Delivery to other departments, 25.311 Exchange or sale, 25.351, 25.361 Purchase, 25.351
Librarian See: Librarian Obtaining books for exchange authorized,
25.361 Selection of books for, A16 S27 State publications; obtaining for exchange,
25.361 Taking books from, 16.10
Mandamus, power to lSsue, A5 S4 Marshal
Appointment, 25.251 Bond, 25.251 Building custody, 25.271 Compensation, 25.281 Contempt fund, established, 25.291 Designation, 25.251 Duties, 25.262, 25.271 Grounds and buildings, custodian of, 25.271 Process of court, power to execute, 25.262 Supreme court building, custody, 25.271
Office at seat of government, A16 S10 Opinions
Certified copies; sale, 25.301 Clerks, A16 S6, 25.241, 59.36 Decisions of court, distribution, 25.311 Filing, 25.301 General, A16 S6 Governor's request, A4 S13 Recording, 25.241 Reports of decisions, distribution
Attorney general, 25.311 Cabinet officers, 25.311 Circuit judge, 25.311 Clerks, U. S. district courts, 25.311 County judge, 25.311 Criminal court, judge, 25.311 Governor, 25.311 Judge, district courts of appeal, 25.311 Legal depository, 25.311 Prosecuting attorney, 25.311 Public defenders, 25.311 Public officers; certain officials entitled to,
25.321 Solicitors, 25.311 State attorney, 25.311 State property, reports to remain, 25.331 State universities, 25.311 U. S. district court of appeals, fifth circuit,
25.311 Volumes, re-supplied, 25.321
Original proceedings, bonds not required for cer-tain officers, 69.03
Practice of law by justices, prohibited, A5 S18, 25.151, 123.09, 123.20
Printing, classified, 283.04
Process Execution by sheriff, 30.15 Service by publication, authority to promulgate
rules, 48.16 Prohibition, power to issue, A5 S4
SUPREME COURT (Cont.) Quo warranto, power to issue, A5 S4 Quorum, A5 S4 Real estate commission, appeals from orders,
475.35
Records Clerk's duty, 25.221 Custody, 25.221 Dockets, etc., 25.221 Territorial court of appeal, 25.181
Reporter, attorney general as, A4 S22
Reports Attorney general; copy for, 16.10 Distribution of volumes, 25.311 Printing and distribution
Library of congress to be furnished copies, 283.24
Persons to receive copies, 25.311 Resupplying, 25.321
Property of state, 25.331 Resupplying volumes, 25.321 School of law, use, 241.10
Retirement See: SUPREME COURT JUSTICES. DISTRICT COURT JUDGES, AND CIRCUIT JUDGES RETIREMENT SYSTEM
Rules Collaboration with other courts of last resort
as to certain uniform rules, 25.032 Designation of statutes which should be re-
pealed or superseded, 25.371 Effect of rules contrary to statutes, 25.371 For court's operation, A5 S2 Invalidity of conflicting laws, 25.371 Power of court to prescribe, 25.032 Supersede chapter 59 Florida Statutes 1941,
59.44 Seal, 25.081, 25.221 Sheriff process, execution, 25.262 Sitting in body or divisions, A5 S4 Special assignment for certain former justices,
25.072 Statutory powers, 25.041
Tenus Adjournment; authority, 25.051 Number, 25.051 Place of holding, 25.051 Regular, 25.051 Time of holding, 25.051
United States supreme court, sentences, reduc-tion, time, 921.25
University of Florida law school, law books fur-nished to, 241.10
Workmen's compensation; review of compensa-tion order, 440.25, 440.27
Writs, power to issue, A5 S4
SUPREME COURT JUSTICES, DISTRICT COURT JUDGES, AND CIRCUIT JUDGES RETIRE· MENT SYSTEM Absence, unexplained; retirement benefits to be
determined by commission, 123.19 Actuarial tables; comptroller to approve, 123.07 Appropriation, 123.02, 123.16, 123.21 Average final compensation defined, 123.06(5)
Beneficiary Reduced payments to, 123.07, 123.17 Refund of contributions, 123.11, 123.17 Written designation, 123.11
Circuit judges retirement system; contributions transferred from, A5 Ss17, 19, 123.02
4942
s INDEX s SUPREME COURT JUSTICES. DISTRICT COURT
.JUDGES. AND CIRCUIT JUDGES RETIRE· MENT SYSTEM (Cont.) Comptroller
Actuarial tables approved by, 123.07 To administer, 123.01
Compulsory membership, 123.15 Contributions
Amount, 123.02 Circuit judges, back contributions, 123.14 Personal representatives; refund of, 123.11 Prior service, amount, 123.03(4) Refund to heirs, 123.11 Salary deductions, 123.02 Transfer from former systems, 123.02
Creation, 123.01 Death before retirement, 123.07, 123.11 Deductions, amount of, 123.02, 123.03, 123.03(4) Definitions, 123.24, 123.36 Disability
Disappearance or unexplained absence; re-tirement benefits, 123.19
Judicial retirement; benefits, 123.17 Permanent, 123.08
Disability benefits, 123.08 Medical examination, 123.08 Minimum benefits, 123.08
Disappearance; retirement benefits determined by commission, 123.19
Divisions of court; social security coverage; des-ignation, 123.01
Election for certain benefits, 123.03, 123.04, 123.-14, 123.15
Eligibility, 123.03 Establishment, 123.01 Examination, periodically, 123.08 Existing retirement rights, 123.12 Forfeiture, prior service credit, 123.12 Judicial disability retirement fund
Appropriation, 123.21 Creation, 123.18 Established, 123.18 Transfer of certain funds into, 123.18
Judicial retirement for disability; benefits, 123.17 Justices of supreme court, retirement See: Jus-
tices under SUPREME COURT Membership
Compulsory, 123.15 How effective, 123.03
Optional participation, 123.03 Participation in
Members of existing retirement systems, 123.03(1), 123.03(3), 123.03(4)
Nonmembers of existing retirement systems, 123.03(2)
Permanent disability, 123.08 Physical or mental disability, 123.08 Practice of law while drawing benefits prohibit-
ed, 123.09, 123.20 Prior service
Contribution, 123.03 Credit allowed, 123.03 Transfer, 123.03
Qualification for retirement, 123.04 Records and reports, 123.30 Reduced benefits with remainder to surviving
spouse or beneficiary, 123.07, 123.17 Reemployment, transfer to state and county re-
tirement, 123.05 Refunds, 123.03, 123.05 Resumption of office after refund, 123.10
SUPREME COURT JUSTICES. DISTRICT COURT JUDGES. AND CIRCUIT JUDGES RETIRE-MENT SYSTEM (Cont.) Retirement benefits
Actuarial table approved by comptroller, 123.07
Amount of, 123.13 Basis
Average final compensation, 123.06(5) Circuit judges, A5 Ss17, 19, 123.06(1) District court of appeal judges, A5 Ss17, 19,
123.06 Service as judge and justice, 123.06(3) Supreme court justices, A5 Ss17, 19, 123.-
06(2) Disability
Benefits, 123.08 Judicial retirement for, 123.17, 123.18 Medical examination, 123.08 Minimum benefits, 123.08
Disappearance or unexplained absence; bene-fits to be determined by commission, 123.19
Election to take, 123.04 Judicial retirement for disability, 123.17 Optional, 123.07 Options, 123.13 Reduced, with remainder to surviving spouse
or beneficiary, 123.07, 123.17 Schedule of pay, 123.17 Table of benefits, 123.04
Retirement board Composition, 123.04 Investment of fund by, 123.04
Retirement; qualifications, 123.04 Retirement trust fund, appropriation, 123.02,
123.04, 123.05 Rights under old system, prescribed, 123.12 Schedule of pay, 123.17 Selection of option, 123.07 Separation from service, refund, 123.05 Social security benefit; division B. 123.01
Activation of division B; sections controlling, 123.22
Administration of division, law applicable, 123.23
Administrator Defined, 123.24 Form of election furnished by, 123.25 Reports by, and records, 123.30
Agreement defined, 123.24 Amendments at future date, 123.32 Application of law, 123.23 Appropriation for referendum election, 123.31 Benefits, 123.29 Contributions, withholding certain amounts,
123.28 Coverage, defined, 123.24 Failure of referendum; effect, 123.26, 123.33 Florida industrial commission, state agency,
123.24 Fund, trust, 123.28 Future amendments, 123.32 Members, eligibility for, 123.01, 123.25 Referendum
Appropriation for referendum election, 123.31
Election for social security coverage, 123.26 Failure of; effect, 123.26, 123.33 Governor to call, 123.26 Holding, 123.25
State agency, Florida industrial commission, 123.24
Transfer to division B, 123.25 Trust fund, 123.28 Withdrawal prior to agreement, 123.25
4943
s INDEX s SUPREME COURT JUSTICES. DISTRICT COURT
JUDGES, AND CIRCUIT JUDGES RETIRE· MENT SYSTEM (Cont.) Social security benefit; division C, 123.01
Activation of division C; sections controlling, 123.34
Administration of division, 123.23 Administrator
Defined, 123.36 Form of election furnished, 123.25 Reports by; records, 123.41
Amendments at future date, 123.43 Application of law, 123.35 Appropriation for referendum, 123.42 Benefits, 123.40 Contributions; withholding certain amounts,
123.39 Definitions, 123.36 Future amendments, 123.43 Members, eligibility for, 123.01, 123.37 Records and reports, 123.41 Referendum, failure by eligible members of
division B; effect, 123.44 State agency, Florida industrial commission,
123.24 Transfer to, 125.25 Trust fund, 123.38
Supreme court justices retirement See also: Jus-tices under SUPREME COURT
Surviving spouse, reduced benefits, 123.07, 123.17
Table of benefits, 123.04
Termination of service Refund of contributions, 123.05 Retaining contributions in retirement fund
· Later retirement at age sixty, 123.05(2) Pending reassumption of service, 123.05(1)
State and county retirement, transfer, 123.05 Transfer
Division B, to; procedure, 123.25 Membership, of; from other systems, 123.03(1) Other systems, additional contributions, 123.05 State and county, to; conditions precedent,
123.05 . Supreme court justices, transfer of contribu-
tions to system, 123.02 Unexplained absence; retirement benefits to be
determined by commission, 123.19 Year defined, 123.06(5)
SUPREME COURT REPORTS See: SUPREME COURT. Ch. 25
SUPREME EXECUTIVE POWER Vested in governor, A4 S1
SURETIES See also: BAIL: BAIL BONDS; SURETY COM·
PANIES: INSURANCE Actions, limitation of, 95.02 Affidavit, bonds, 137.09 Alimony and child support bond for payment;
default; liabilities, 65.19 Attachment bonds
Generally, 76.12 Judgment against, 76.31 Release, 76.29
Attachment suits, 76.31 Attorney at law, 454.20 Bidders for county bonds, 130.05 Bonds
Appeals from municipal court to circuit court; enforcement and forfeiture, 932.521
SURETIES (Cont.) Bonds (Cont.)
Attachment, 76.12, 76.29, 76.31 Forthcoming, 55.35, 83.14, 83.17, 83.18 Official, A16 S13 Peace, 37.21
Clerk of circuit court, 28.03, 28.05 Clerks, criminal courts of record, 32.15 Contribution between, 45.05 Cost and fees in justices' courts, 81.26 County depositories, 136.01, 136.02, 137.07 County officers
Amount, 137.08 Requirement, 137.01
Criminal cases, DR S9 Employees of carriers, 452.01, 452.04 Execution against, 55.19 Executors and administrators, 78.07 Forthcoming bonds
Distress for rent, 83.14, 83.17, 83.18 Execution, 55.35
Garnishment, 77.18, 77.24 Injunction against disposition of property by
principal, 64.10 InSurance companies See: Surety insurance or
Surety insurance contracts under INSURANCE Justification, circuit court clerk's bond, 28.04 Liability of sureties
Damages caused by failure of sheriff to comply with section, 30.14
Sheriffs failing to pay over money, 30.21 Limitation of actions, 95.02 Motor vehicles, secondhand dealers, 320.27 Navigation districts, bonds for directors, 374.331 Ne exeat bond, surrender of principal by, 62.21 Officers
Compromise by state of claim against, 27.12, 27.13
Delin9uent, statement to sureties, 215.12 Private mvestigative agencies, 493.09 Proceedings to enforce obligations of removed
personal representative, 734.20 Replevin, 78.07, 78.13 Savings bank loans, 654.05 Secondhand dealers, motor vehicles, 320.27 Sheriffs
Deputies, 30.09 Justifieation of sureties, 30.03 Large counties, 30.02 Liabili~ of sureties, 30.06 Obligation of sureties, 30.03 Small counties, 30.01
Subrogation to lien of judgment, 55.13 Suits to enforce contribution, 45.05
SURETY COMPANIES See also: BAIL BONDS; SURETIES As sureties on official bonds, A16 S13 Attachment bonds, 76.12 Banks and trust companies, claims against de-
posits, 661.22 Bonds, 30.05
Attachment, 76.12 Contractors; mechanics' lien law, 84.231 School officials, 237.31 State board of registration for foresters, sec-
retary, 492.09 Canal authority, board of director's bond, 374.151 Clerk circuit court, 28.05 Contractors, bond; mechanics' lien law, 84.231 Declaration of trust, transacting surety buainesa
under, 609.01
4944
.s INDEX 8 SURETY COMPANIES (Cont.)
Foreign companies Permits to do business, 613.01-613.03, 613.05 Sureties on bonds of employees of carriers,
452.02 Incorporation law applicable, 608.01
Process Designation of office, etc., for service, 47.45 Service, 47.33
Recognition of, 337.17
Sureties on bonds Automobile association, arrest bonds, 649.041 Clerks of circuit courts, 28.05 Contractor, mechanics' lien law, 84.231 County officers, 137.01, 137.04, 137.10 Deputy sheriffs1 30.09 Drainage district
Laws; requirement, 298.61 Treasurers, 298.17, 298.47
Employees of carriers, 452.01-452.03 Garnishment, 77.18 Naval stores inspectors, 523.11 Official bonds, 113.07 Sheriffs, 30.04, 30.05
SURF BIRDS Game birds, 372.001
SURGEONS See: PHYSICIANS AND SURGEONS. Ch. 458
SURPLUS FUNDS Banks and trust companies, 659.04 Building and loan associations, 665.17 County commissioners; investment; regulatlODI,
125.31 Tax sales, 193.48
SURPLUS PROPERTIES Additional restrictions; imposed by board. 217.-
12 Agents, appointment, 217.13 Bids, 217.17, 217.18,217.20
Board of commissioners of slate institutions Agent, board to act as for political subdivi-
sions, 217.15 Agents, employees, etc.; authorized to ap-
point, 217.13 Authority to act as agent for political subdi-
vision in purchasing property, 217.15 Authorized to construct certain facilities, 217.-
11 Bids, 217.15 Hearings, proceedings; transfer to, 217.10 Information, distribution of to political sub-
divisions, 217.15 Official agency, designated, 217.04 Procurement and distribution of property;
authorized to negotiate for, 217.04 Property, transfer to, 217.06 Records; transfer to, 217.08 Restrictions, additional, 217.12 Revolving fund; transfer to, 217.07 Rules and regulations, adoption of, 217.14 Transfer of property, records, etc., 217.06-
217.08 Warehouses, authorized to construct, 217.11
Board, transfer of property to by Florida devel-opment commission, 217.08
Certain employees of commission to retain em-ployment, 217.13
Competitive bids, 217.18, 217.20
SURPLUS PROPERTIES (Cont.) Construction of law, 217.20 Contract, authorized, 217.03, 217.15,217.19 Contracts; requirements, 217.19
Counties Acquisition, 125.38 Contracts for purchase, lease or procurement
of surplus properties authorized, 217.16 Disposal, 274.05
County agencies, contracts for purchase, lease or procurement of surplus properties authorized. 217.16
County boards of public instruction, contracts for purchase, lease or procurement of surplus properties authorized. 217.16
Definitions, 217.02 Designation of agent for bidding, 217.17 Dissemination of information, 217.15 Donation, acceptance authorized, 217.03 Employees; appointment of, 217.13 Exemption from compliance with laws rela-
tive to sealed bids, 217.18 Facilities, construction and maintenance of by
board, 217.11
Florida development commission Certain employees of to retain employment,
217.13 Cooperation with other governmental agen-
cies and individuals, 288.13 Gifts or grants, acceptance, 288.09 Surplus property; transfer of property and
records, 217.06, 217.07, 217.21
Hearings, proceedings Continuation of, 217.10 Transferred to board, 217.10
Information, to secure and distribute to all polit-ical subdivisions, 217.15
Legislative intent, 217.01 Municipalities, contracts for purchase, lease or
procurement of surplus properties authorized, 217.16
Obligations to be performed by board. 217.05 Official agency, designation, 217.04 Outstanding commitments, contracts or other
obligations, effect of law, 217.05 Personnel, employment, 217.13 Political subdivisions, distribute and dissemi-
nate certain information re, 217.15 Procedure for acquiring, 217.18 Proceedings; to be transferred and continued.
217.10 Procurement or distribution of property; official
agency designated, 217.04 Property, transfer of to board, 217.06 Purpose of law, 217.18, 217.19 Regulations, adoption of, 217.14 Repealing provisions re, 217.21 Resolution to enter bid, 217.17 Restrictions, imposing certain, 217.12
Revolving trust fund Separate, to remain, 217.07 State treasurer, duties re, 217.07 Transfer to board, 217.07
Rules and regulations Adoption, 217.14 Continuation of commission's rules, 217.09 Cooperation with federal agencies, 217.09 Use of former rules, 217.09
State agencies, contracts for purchase, lease or procurement of surplus properties authorized. 217.16
4945
s INDEX s SURPLUS PROPERTIES (Cont.)
State and political subdivisions, authority to purchase, 217.03, 217.16
State-owned tangible personal property; dispo-sal, 273.05, 273.07
Surplus property, defined, 217.02 Taxing districts, disposal by counties, 274.06 Terms of purchase, 217.19 Transfer of property to board, 217.06 . United States, authority to contract with, 217.03 Warehouses, construction and maintenance for
storage, 217.11
SURRENDER Principal by sureties on ne exeat bond, 62.21
SURVEYORS See also: COUNTY SURVEYORS Corporations, 472.11 Definition, 472.01 Examination by board, 472.04 Expenses of administration. 472.04 Fees
Amount, 472.04 Disposition, 472.04
Land surveyors Certificates, 472.06 Liens, 85.05 List; publication, 472.12 Registration. 472.02, 472.09 Renewal of registration. 472.09 Third party lands; entry, conditions, 472.14
Partition. em:ployment to make, 66.06 Penalty for VIOlation of law, 472.13 Practice of land surveying, board, registering
with, 472.02 Qualifications, 472.04 Registration
Certificates Corporations, 472.11 Fees, 472.06, 472.07 Issuance, 472.03,472.06 Reissue, 472.10 Revocation, 472.03, 472.10
Examination of applicants; exemptions, 472.05 Exemptions, 472.08 Qualifications of applicants, 472.04 Reciprocal agreements with other states, 472.07 Renewal annually, fee, 472.09
State board of engineer exam.inen Certificate of registration
Issuance, 472.06 Renewal, 472.09 Revocation, 472.10
Corporations engaged in surveying; regula-tions, 472.11
Examinations, 472.03, 472.05 Persons exempt from examinations, 472.08 Publication list annually, 4n.12 Reciprocity with other states, 472.07 Records, prima facie evidence, 472.10 Registration, 472.02
Third party lands, entry, conditions, 472.14 Violation of laws regulating; penalty, 472.13
SURVEYS See also: Division of geology under CONSER-
VATION, STATE BOARD OF; ARCHEOLOG· ICAL SURVEY
Canal companies, right-of-way, 360.01 Chief drainage engineer m trustees of lnte:mal
improvement fund Approval, 253.39 Lands affected, 253.40 Plats and field notes filed when. 253.41
SURVEYS (Cont.) Chief engineer of drainage district, 298.16 Cities or towns and additions thereto, 177.02,
177.07, 177.09 County surveyor, 143.01 Drain by counties, 156.02, 157.03 Homestead, 222.03 Railroad companies, right-of-way, 360.01 Shellfish grounds; cost, 370.16 Soil See: Soil survey and mapping under
AGRICULTURE AND HORTICULTURE
Vesse·ls Examination by board, 310.23 Pilot commissioners, duties, 310.21 Records, 310.22
SURVIVAL OF ACTIONS See also: ABATEMENT AND REVIVAL OF
ACTIONS Personal injuries, 45.11
SURVIVORS Witnesses' testimony as to transaction with de-
cedents, 90.05
SURVIVORSHIP Joint estates, abolition, 689.15 Joint savings share accounts, 665.15 Presumption of order of death; simultaneous
death law, provisions control, 736.041 Uniform simultaneous death law, 736.05
SUSPENSION Attorney See: ATTORNEYS AT LAW, Ch. 454 Fines and forfeitures, 940.01 Insurance companies and agents See: Individual
heads under INSURANCE Licenses, etc. See: Specific heads Particular officers and others See: Specific heads
SUSPENSION FROM OFFICE See also: Suspension under OFFICERS By governor, process, senate approval. A4 S15 Treason. A4 Sll
SUWANNEE COUNTY Appellate district, first, 35.02 Boundaries, 7.61 Circuit court terms, 26.24 Congressional district, second, 8.01 Judicial circuit, 26.04 Poultry and domestic animal disease laboratory;
establishment, construction, operation, 585.621 Representatives in legislature, number, 10.021,
10.03 Senatorial district, 10.01, 10.011
SWAMP LANDS See also: DRAINAGE; DRAINAGE BT COUl'f·
TIES, Ch. 157; DRAINAGE DISTRICTS, Ch. 298; INTERNAL IMPROVEMENT FUND. Ch. 253
Grant of alternate sections to railroads, 253.19, 253.20
Grants to riparian proprietors not inclusive, 271.02
Rights-of-way, railroad and canal companies, 360.04
SWANS Game birds, 372.001
SWEARING See: OATHS; PERJURY. Ch. 837
:4946
s INDEX s SWEET BAY
Presenation, 866.06
SWEET CORN See: CELERY AND SWEET CORN MARKET-
ING ORDERS
SWEET POTATOES Standard bushel, 531.01 Weight to be marked on package, 531.03
SWIMMING Equipment used, sales tax on See: Recreational
equipment under SALES TAX
SWIMMING POOLS Examination and inspection, 514.04 Fencing, 125.01, 167.101 License tax, 205.21 Nuisances, abatement, 514.07 Permits to operate, 514.03 Regulations, 381.031 Revocation of permits to operate, 514.05
SWIMMING POOLS (Cont.) Supervision by state board of health, 514.02 Violation of law; penalty, 514.06, 514.07
SWINDLES Private dwellings, searches, 933.18
SWINE See: Hogs under LIVESTOCK; Animal diseases
under ANIMALS AND ANIMAL INDUSTRY
SWORD CANES Improper exhibition, 790.10
SWORDS Improper exhibition, 790.10
SYNAGOGUE Buildings, injury, 822.03
SYRUP Adulteration, etc., 865.07
4947
T TABLES
Florida Statutes Alphabetical chapter index, volumes 1, 2 Courts, volume 3 Mortality, volume 3 Numerical title and chapter index, volumes 1,
2 Population; alphabetically, numerically, vol-
ume3 Repealed and inactive sections, volume 3 Section changes made by latest session of leg-
islature, volume 1 Tracing general acts of the legislature, vol-
umeS . Transferred sections, volume 3
TAGS Commercial feed See: AGRICUL TUBE AND
HORTICULTURE Fertilizers See: FERTILIZER Fishing boats See: BOAT REGISTRATION
AND SAFETY LAWS License tax and license plates See: MOTOR
VEHICLES
TALLAHASSEE See: CAPITOL: SEAT OF GOVERNMENT;
STATE OF FLORIDA First appellate district, headquarters, 35.05
TAMPA-HILLSBOROUGH COUNTY EXPRESS-WAY AUTHORITY Agreements, lease-purchase See: Lease-purchase
agreements Audit required, 348.69
Bonds Action, notice of final; required, 348.54 Appointment of trustees, 348.58 Bondholders
Pledges enforceable, legal action, 348.67 Rights and remedies of. 348.58 Trustee1 appointment of; notice, 348.58
Cancellatlo~ 348.56 Certificates1 mterim; temporary bonds, 348.56 Credit or taxing power of state and county
not to be pledged, 348.55 Deeds of trust, indentures, etc.; as security
for, 348.56 Default in payments, 348.58 Execution, 348.56 Exemption tax, 348.65 Expenses; travel and other, 348.52 Fiduciary funds, investment in bonds, 348.66 Instruments, negotiable, 348.56 Interest rates, 348.54, 348.56 Investment
Bonds, legal investments, 348.66 Fiduciary funds, 348.66 Proceeds of refunding bonds, 348.57 Securities; bonds qualified for investment
of public funds, 348.66 Issuance authorized, 348.54, 348.56, 348.57 Liability personal; none, 348.56 Liens of pledges; when binding, 348.56 Negotiable instruments, 348.56 Notice of final action required, 348.54 Payments
Default in, 348.58 Security for, 348.54, 348.56
Personal liability, none, 348.56
TAMPA-HILLSBOROUGH COUNTY EXPRESS· WAY AUTHORITY (Cont.) Bonds (Cont.)
Pledges Enforceable 348.67 Liens of, when binding, 348.56 Provisions of resolutions as, 348.56 What authorized 348.56 When valid and binding, 348.56
Receiver, default in payment of bond, 348.58 Redemption, 348.56 Refunding bonds, 348.57 Resolution
Issuance, for, 348.56 Pledges, provisions of, 348.56
Sale, 348.56 Securities; bonds qualified for investment of
public's funds, 348.66 Security for payment, 348.54, 348.56 Tax exempt, 348.65 Taxing or credit power of state and county
not to be pledged1 348.55 Temporary bonds; mterim certificates, 348.56 Trustee
Appointment, 348.58 Mandamus to enforce rights of bondholders,
348.58 Receiver, 348.58 Suits and enjoinders, 348.58
Conduct of business; general powers, 348.54 Construction of cables, pipelines, water mains,
etc., 348.54 Contracts, authority to enter into, 348.52, 348.54 Cooperation with other units, boards, agencies,
and individuals, 348.63 Corporate purpose, performance of, 348.53 Covenants of the state, 348.64 Deeds of trust, indentures, etc., authorized to
enter into, 348.56 Definitions, 348.51 Delegation of powers to employees, 348.52. Design standards, 348.681 Development commission, contract with; fi-
nancial service, 348.52 Eminent domain, powers of, 348.54, 348.62 Employees, delegation of powers to, 348.52
Facilities Constructing and maintaining, 348.54 Leasing, 348.54 Notice of lease of, 348.54
Federal agencies Gifts, contracts, transactions, 348.54 Lease-purchase agreements with, 348.60
Financial service; contract with development commission, 348.52
Governing authority, 348.52 Hillsborough county
County commissioners, membership in au-thority, 348.52
Gasoline tax funds, 348.54, 348.60 Gifts from; contracts and transactions with,
348.54 Planning and zoning commission
Authority's consultation with, 348.68 Joint public hearings, 348.68 Preliminary studies and recommendations,
348.68 Rentals to authority, authorized, 348.60
:4948
T INDEX T
TAMPA-HILLSBOROUGH COUNTY EXPRESS-WAY AUTHORITY (Cont.) Improvements, 348.54 Indentures, deeds of trust, etc., authorized to
enter into, 348.56 Land and property, acquisition. 348.62 Lease-purchase agreements
Authorized, with goverrunental agencies, 348.60
Federal agencies, 348.60 Payments, 348.60 Pledges; limitations, 348.60 Power to covenant, 348.60 Rights of bondholders enforced, 348.58 Road department as lessee, 348.60 Terms and provisions prescribed, 348.54, 348.60 Transferral to lessee, 348.60
Leases; facilities and property; limited period, 348.54
Legal powers, 348.54 Members
Chairman appointed, 348.52 Compensation, 348.52 County commissioners, 348.52 Ex officio, 348.52 Not personally liable on bonds, 348.56 Personnel, employment by, 348.52 Quorum, 348.52 Removal from office, 348.52 State road department, member of board,
348.52 Money, right to borrow, 348.54 Municipalities; gifts from; contracts and transac-
tions with, 348.54 Planning and construction; consideration and
consultation, 348.68 Pledges
Gasoline tax fund; limit; excess, 348.60 Obligations, proceeds, reserves, etc., 348.56
Powers, legal, 348.54 Powers of authority, 348.53, 348.54
Separability, 348.70 State pledge of consistency, 348.64 Supplemental to other existing powers, 348.70
Property Acquisition by eminent domain or otherwise,
348.62 Holding, acquiring, leasing authorized, 348.54 Transaction involving, public notice required,
348.54 Purpose of authority, 348.53 Rates, fees, rentals
Authorized to fix and alter, 348.54 Pledging authorized, 348.56
Resolutions Bond, 348.56 Vote to make effective, 348.52
Routes, determination of, 348.68 Rules for use and occupancy of expressway;
enforcement, 348.59 Seal, 348.54 Standards, design. 348.681
State Agencies
Boards, etc.; cooperation with, 348.63 Defined, 348.51 Gifts from; contracts and transactions with.
348.54 Covenants of; not altering authority's rights,
348.64
TAMPA-HILLSBOROUGH COUNTY EXPRESS-WAY AUTHORITY (Cont.) State (Cont.)
Credit or taxing power of. not to be pledged, 348.55
Grants from; lease, etc., with, 348.54 Lease-purchase agreements with federal
agencies, 348.60 State road department
Agent of authority; payment to1 348.61 Funds, services, etc., to author1ty, authorized, 348.60
Lease-purchase agreements; rentals, 348.6() State road system, part of, 348.60 Taxation; exemption from, 348.65 Title of law, 348.50 Tolls, authority to fix and alter, 348.54 Traffic control, 348.59 Traveling and other expenses, 348.52 Trustees, 348.58
TANGELOS See: CITRUS FRUIT
TANGERINES See: CITRUS FRUIT
TANGIBLE PERSONAL PROPERTY See also: TAXATION; PERSONAL PROPERTY County tangible property See: PERSONAL
PROPERTY License tax, business of trading, bartering, etc.,
205.59 Sales tax See: SALES TAX, Ch. 212 State property; state tangible personal property
See: STATE PROPERTY-TANGIBLE PER· SONALTY
Tank cars, license tax, 205.54 Tax law violation, 200.43 Tax returns, 200.08
TAPE RECORDINGS Obscene material, prohibition, 847.011
TAPPING Wire tapping, punishment, 822.10
TARGET SHOOTING Sunday, 855.08
TARPON, FISH See: SALT WATER FISHERIES; CONSERVA·
TION, STATE BOARD OF TATTLERS
Game birds, 372.001 TATTOOING
Persons under eighteen years of age, penalty, 877.04
TAVERNS See: HOTELS, Chs. 385, 509
TAX ASSESSORS OR TAX COLLECTORS See: TAXATION
TAX ON SALES, USE AND PRIVILEGES See: SALES TAX
TAX SALES OR DEEDS See: TAXATION
TAXATION See also: COUNTY TAXES: MOTOR FUELS,
Ch. 208; ESTATE TAXES, Ch. 198; LICENSES AND LICENSE TAXES: SALES TAX, Ch. 212; COUNTY WATER SYSTEM AND SANI-TARY SEWER FINANCING; STATE REVE-NUE COMMISSION
4949
T INDEX T
TAXA'TION (Cont.) TAXATION (Cont.) Assessments (Cont.) Accounts; apportionment of accounts, 193.31
Acts of omission or commission not to defeat payment of tax, 192.21
Ad valoren1 ~es County school tax; ad valorem millage, 236.25 Motor vehicles, license tax in lieu of, A9 S13 Restrictions, A9 S2 Trailers; assessment and collection of, 200.45
Admissions tax See: SALES TAX. Ch. 212 Advertising and selling lands for unpaid taxes,
193.51 Agricultural and horticultural
Crops, taxability of certain products, 192.063 Lands used for agricultural purposes; assess-
ments, 193.11, 193.201 Millage allowed; agriculture and livestock
fund, 193.32 Aircraft
Fees for registration, 330.11 Lien for nonpayment of registration fees, 330.16
Airports and landing fields, exemption as to cer-tain property, 332.05
Alcoholic beverages See: ALCOHOLIC BEVER-AGES AND LIQUORS
Amusement, admission tax See: Adnlisaions un-der SALES TAX. Ch. 212
Anticipation certificates, issuance for school capital outlay, A12 S18
Application Annual application required for exemption.
192.062 Notice; vacate plats, 192.30
Apportionment Accounts of, 193.31 Intangible property, A9 S1
Appraisers of county property; appointment, 193.111
Anned forces, members, homestead exemption, 192.161
Assessn1enis Additional, 193.37 Agriculture and livestock
Lands used for agricultural purposes, 193.-11, 193.201
Millage allowed, agriculture and livestock fund, 193.32
Annual levy to defray county expenses, 193.32 Appraisement of county property, 193.111 Assessor, duties in preparing rolla. 193.11,
193.21, 193.63 • Back taxes, 193.23 Bank stock, 193.08 Basis, 192.05, 193.11 Bonds, coupons or other evidence of indebted-
ness, 192.34 Challenges, real estate owners, procedure,
193.271 Chancery jurisdiction, 196.01 Chartered companies; benefits of, A9 S7 Cities, 193.17 Clerk of court, 193.28 Complaint against, 193.12, 193.25, 193.271 Comptroller duties re See: Taxation under
COMPTROLLER Construction improvement, process of being
completed, 193.11 Contest, when suit must be brought, 192.21 Corporate property, place, 193.06 Corporate stock, 193.08 Correction of errors, 193.37, 193.38
4950
County commissioners may raise or lower value fixed by assessor; penalty, 193.27
County; lands sold to, A9 S5, 193.63 Division of funds, 193.44 Double assessments reported, 193.38 Effect, 193.49 Eminent domain
Proceedings, 73.061 Prorating of taxes, 73.061
Equalization Assessor, clerk to act in absence of, 193.28 County commissioners, duties re, 193.27 Equality of rate, A9 S1 Meetings, etc., 193.25
Equipment companies; basis, 193.11 Erroneous statement of owner's name, effect,
193.21 Executors or administrators, designation of
capacity, 193.19 Financing for reassessment of property, pro-
cedure, 193.112 Guardian, designation of capacity, 193.19 Homesteads, liability for, A10 S7 Illegal, payment, A9 S8 Intangible personal property See: Assessments
under Intangible personal properly Invalid, when, 192.21 Jurisdiction of cases involving, A5 S6 Just valuation; defined, 192.05 Land
Against which state holds certificate, 193.18 Sold to state, 193.23 Where and how, 193.06
Leasehold interest in certain subsurface rights, 193.221
Levy, A9 S3 Lien, 193.49 Limitation of assessment for back taxes, 193.23 Loans, cost of reassessments, 193.112 Mandamus, use to enforce tax levy, 192.34,
196.16 Maps, 193.17 Meetings; complaint hearings, 193.25 Millage determined, 193.03, 193.32 Mineral rights, 193.221 Mode of assessment, 193.021, 193.03, 193.031
Land in cities and towns, 193.17 Land outside citi~s and towns, 193.20 Name of last known owner, 193.21 Railroads, 195.01, 195.09 Telegraph lines, 195.03
Municipalities, A9 S5, 193.17 Name of last known owner, 193.21 Oath to list of personal property, 193.13 Personal property See: Personal properly Proceedings to challenge value, 193.271 Proceedings to declare invalid, 69.01 Property, removal; pending attachment, 76.17 Public lands, special assessments, 270.24 Railroad lines, unknown owners, 195.04 Rate
Bank stock, 193.08 Determination, duty1 193.31 Uniform and equal, a9 S1
Real estate See: Real properly Reassessment, financing of, 193.112 Religious society property, 193.07 Returns
Banking, loan and trust companies, 193.09 Duty to make, 193.12 Errors and omissions, 193.37 File, failure to; in whose name assessed,
193.21 Make, failure to, 193.12
T INDEX T
TAXATION (Cont.) Assessments (Cont.)
Returns (Cont.) Oaths administered by assessors, 192.20
1
Railroads and street railroads, 195.01, 195.04. 195.09
Steamboats1 etc., 193.10 Telegraph 1ines, 195.03 Time for making, 193.11, 193.12 Watercraft owners, 193.10
Review, 193.18, 193.25, 193.28 Riparian lands, liability for, 192.61 Rolls
Affidavit, form, 193.24 Annexing warrants, 193.29, 193.35 Assessor, duty, 193.11, 193.21, 193.63 Blanks, 193.15 Certification, 193.29 Completion
Date, 193.25 Examination by commissioners, 193.25,
193.29 Comptroller, privilege of inspecting, 193.29 Copies, 193.29 Correction, 193.29 County, lands sold to, 193.63 Delivery, 193.29 Disposition, 193.30 Divisi.on of funds, 193.44 Endorsed by county commissioners, 193.29 Entries, 193.31 Examination by county commissioners, 193.-
29 Index, 193.22 Lands upon which taxes are sold to be
shown, 193.63 Recapitulatory talJles submitted to comp-
troller for approval, 193.29 Representative character to be distinguished.
193.19 Review by county commissioners, 193.25 Space for entries, 193.17 State, lands sold, 193.23 State tax sale certificate lands, 193.16 Use of prior rolls, 193.30 Warrant of assessor, annexing, 193.29, 193.35
Sales tax, validating certain transactions, 212.-141
Same name as preceding year, 193.28 Special taxes, 193.31 State prison farm lands, 192.10 Statutory exemptions, governing provisions,
192.051 Stock in trade, just valuation defined, 192.05 Street railroads, 195.01 Submerged lands, private ownership; liability
for, 192.61 Taxes, A9 S3 Telegraph lines, 195.03 Timber, 193.22 Time for making, 193.11 Toll bridges, 193.24 Trailers, certificates of valuation, 200.45 Transportation and telegraph companies,
193.11 Trustees, 193.19 Turpentine rights, 193.22 Uniform, purpose of law, 192.31 Validation, 192.32 Validity of certain prior ass£ssments not im-
paired, 192.23 Valuation
Agricultural lands, 193.11 Bank stock, 193.08 Complaint against, 193.12, 193.13, 193.271,
193.28
4951
TAXATION (Cont.) Assessments (Cont.)
Valuation (Cont.) Determination by assessor, 193.13 Electric railroads, 193.11 Equal and just; purpose of law, A9 S1, 192.31 Equipment companies, 193.11 ExP.ress companies, 193.11 Failure to make return, 193.12 Freight lines, 193.11 Mineral rights, 193.221 Personal property not listed, 193.14 Railroads, 193.11 Raising or lowering by county commission-
ers, 193.27 Real estate, 193.22 Sleeping car companies, 193.11 Telegraph companies, 193.11 Timber and turpentine, rights, 193.22
Wrong name of owner, effect, 193.21 Assessors
Acts of omission or commission not to defeat payment of tax, 192.21
Annual application required for exemption, 192.062
Appraisement of county property filed with, 193.111
Appropriation for commissions, Ch. 282 Ascertainment of taxable persons and prop-
erty, 193.11, 193.21 Assessment
Estimates; reports by; to county superin-tendent of public instruction, 237.08
Method; real or personal property, 193.021 Roll, disposition, 193.30
Assistants Appointment, AS S7, 193.11, 193.1S Bond, 193.18 Com~ensation, 193.1S Districts, duties, AB S7 Duties, AB S7, 193.1S Fees, 193.18 Oath, 193.18 Removal, 193.18 Revision of lists, 193.18
Bonds, 137.03 Broward county, duties, compensation, AS
Ss18, 19 Budget making authorities, millage adjust-
ments, 193.03, 193.031 Budget to be annually submitted to comptrol-
ler, 193.02 Business situs on certain instruments; tax-
ability, 199.041 Certify actual assessed valuation of property
to county commissioners, 129.03 Challenge of assessment value by owner, pro-
cedure, 193.271 Clerk of circuit court, 193.2S Commissioner of agriculture, agriculture, hor-
ticulture.~, stock raising, information, furnish-ing, 19.1:.!:
Commissions Calculation, 193.65 Change of boundaries of county as affecting
193.69 ' Payment, 193.66-193.69, 199.091 Tax levies, amount, 193.65
Compensation, 145.10, 193.26, 193.65, 193.69 Compliance with law, 193.25 Comptroller
Budget to be annually submitted to, 193.02 Forms and instructions furnished by, 192.31
County auditor, certify tax roll to, 129.03
T INDEX T
TAXATION (Cont.) Assessors (Cont.)
County commissioners Certify actual assessed valuation of property
to, 129.03 Inspection of office, 125.09
County superintendent of public instruction, estimates of assessments to, 237.0S
Districts; assistant tax assessor; duties, AS S7, 193.18 •
Drainage district taxes See: Taxation under DRAINAGE DISTRICTS
Duties, powers, AS S6, 193.11, 193.21, 199.071 Election
See also: ELECTION CODE First, AlB S10 Generally, AS S6
Failure to perform d;uties, pe~alty, 193.'73 Forms and instructions furnished by comp-
troller, 192.31 . Hillsborough county, duties, compensation, AS
SS12, 13 Homestead exemption See: Exemptions under
HOMESTEAD . Intangible personal property See: Iniangible
personal propertt Juror, disqualification, 40.0'7 Lands on which state holds certificate, 193.70 List of patented land, etc., 193.15 Loans, cost of reassessments, 193.112 Maps
Furnished, 193.17 Reappraisal, revising maps by tax assessors,
eXPense payment, 193.11 Municipal taxes, assessments, AS S22 Notice to prol?erty owners1 193.11, 193.13 Oaths, authority to administer, 192.20 Payments of commissioners to assessors, 193.-
67 . Pinellas county, duties, compensation, AS Ss20,
21 Preparing assessment rolls, duties, 193.63 Public money, handling of See: COUNTY
PUBLIC MONEYS Reappraisal; revising maps; payment of ex-
pense, 193.11 Removal from office, 199.351 Saint Lucie county, duties, compensation, A8
SS14, 15 Sales of land, information re, furnishing,
193.76 School budget, submission, estimated assess-
ment, 237.0S Speculation in county warrants, etc., 839.04 Suspension, 193.14 Tangible personal property See: Tangible
personal property Term of office1 AS S6 Time for makmg assessments, 193.11 Trailers, certificates of valuation, 200.45 Trustees of internal improvement fund to fur-
nish information relative to sales of lands, 193.76
Visiting precincts, 193.11 Volusia county, duties, compensation, AS Ss16,
17 Warrant, form, 193.35
Auditing commissions of collectors, 193.65 Auto transportation mileage tax See: Motor
carriers, road fax Banks and trust companies
Exemptions, 192.54 Documentary stamp taxes, 201.10 Morris plan banks, 192.54 Trust companies, 192.54
TAXATION (Cont.) Bank and trust companies (Cont.)
License taxes, 205.27 Returns by· authority for, 193.09 Stocks, credlts1 etc., 193.08. 193.09 Beautification ox waterways, etc., 342.03
Blanks Books, etc., comptroller to furnish, 194.25 Statistical matters, 19.12
Boats, barges, vessels, etc., 193.10 Bonds, debentures and certificates of indebted-
ness, 192.34, 201.07 Boundaries; taxing districts; determining, 193.31 Breaks, tax, 550.26 Budget
Adjustment and millage, 193.03, 193.03~ Commission, eXPenses of tax collection, ap-
proval, 192.51 Construction of law re fixing millage, 193.032 Millage raised or lowered to meet, 193.03,
193.031 Submitted to comptroller, 195.03
Business situs on certain instruments; tax-ability, 199.041
Canal authority See: CANAL AUTHORITY Canals; exemption, A16 S16 Cancellation of tax liens
Aeronautical purposes, lands acquired, public authorities for, 194.34
Certain tax on county acquired property, 192.60
Conditions for, A9 SS County school board property, 192.60 Delinquent taxes; lands used for roads, 192.59 Futch act
Certificates and liens outstanding at time act passed, 193.04
Certificates purchased under, 192.37 Game preserve purposes, lands acquired by
United States, 194.33 Lands used for certain purposes by county
commissioners, 192.59 Public road purposes, lands acquired by state
authorities, 194.34 Reforestation purposes, lands acquired by
United States, 194.33 Riparian rights, separate from land, certifi-
cates on, 194.63 Capital stock tax See: Capital stock tax under
CORPORATIONS Capitation taxes See: POLL TAX Certificates See: Tax cerlificales Challenge of assessment value by owner, pro-
cedure, 193.271 Chartered companies, levy for benefit of, A9 S'7 Churches
Conveyance of tax foreclosed lands by county commissioners, 194.61
Utility tax exemption, 167.432, 192.06 CigareUe fax
Additional to all others imposed, 210.02 Administration of law, 210.02, 210.03, 210.10,
561.07 Advanced and paid by dealer, 210.02 Advertising signs, tax may be stated sepa-
rately, 210.04 Agents
Authority revoked by director, 210.05 Bond, surety, filed with director, 210.08 Collection and payment, liability, 210.04 Dealers and manufacturers may be, 210.05 Fees allowed, 210.05 Stamps, purchase of, a1fixing, 210.0-i
4952
T INDEX T
TAXATION (Cont.) TAXATION (Cont.) Cigare:tie tax (Cont.) Cigarette tax (Cont.)
Amount; stated separately, 210.02, 210.04 Appeals from director's decision, 210.13 Application by dealer for hearing, 210.13 Assessment against delinquent dealer, 210.13 Beverage department employees, powers to
enforce law, 561.07, 561.08 Bonds for users of stamp metering machines,
210.o7 Bonds, surety, for payment, 210.08 Cigarette tax fund, disposition, 210.20 Cigarette vending machine, seizure and sale,
210.12 Cities and towns See: Municipal tax Collection, 210.02 Commerce clause of United States Constitu-
tion as effecting, 210.04(3) Common carriers, records, 210.09 Comptroller, notified of amounts collected from
each municipality, 210.20 Contribution of certain percentage to general
revenue fund, 215.22 Copy of law and regulations, 210.10 Counterfeiting, altering, forging of stamps,
210.18 Counties without incorporated municipalities,
210.20 Court to hear appeals, 210.13 Credit to taxpayers, 210.02 Dealers
Agents, may be, 210.05 Collection, responsible for, 210.02 Credit; destroying unfit goods, 210.11 Delinquent; lien on goods, 210.04 Records to be kept, 210.09
Definitions, 210.01 Delinquent dealers, lien on goods, 210.14 Destroying unfit goods, dealers' credit, 210.11 Determination of tax upon failure to file re-
turn, 210.13 Dimensions, packaging, 210.02 Director; powers, 210.10 Disposition, 210.20 Distributing agent
Defined, 210.01 Permit, 210.15
Distribution, 21'0.20 Double taxation prohibited, 210.04 Employees and assistants, salaries, expenses,
appropriations, 210.20 Evidence of being dealer, 210.09 Examination of dealers records, 210.09 Exemption from law, 210.04 Fees allowed to agents, 210.05 Fees for permits, 210.15 Forfeiture, confiscation of property, 210.12 Forging, counterfeiting, altering, etc., stamps,
210.18 Fraud, 210.18 Funds, disposition, 210.20 General revenue fund, balance, 210.20 Hearings on revocation or suspension of per-
mits, 210.13, 210.16 Imposition of tax, 210.02 Increased tax on certain cigarettes 210.02 Inspection and search without wari-ant 210.15 Inter-American center authority; collection
distribution, 210.20 ' Inventory on hand; payment of increased tax,
210.02 Invoices1 transported packages, 210.09 Legislative intent, 210.02, 210.22 Length of cigarettes basis of tax, 210.02 Lien or warrant for collection, 210.14 Loose cigarettes, sale prohibited, 210.04
4953
Manufacturers and dealers may be appointed agents, 210.05
Manufacturer's representative, defined, 210.01 Metering machines, 210.07, 210.15 Military establishments, exemption, 210.04 Municipal tax
Additional taxes J?rohibited, 210.03 Advanced and pa1d by dealer, 210.03 Authority to levy, 210.03 Certified copy of law, filing, 210.03 Collection by beverage department, 210.02,
210.03 Dealer responsible for collection, 210.03 Funds received, use regulated, 210.03 Imposed by any governing body, 210.03 Levy and collection, 184.21 Ordinance levying, to be certified to director,
210.03 Packages, size and content, 210.02 Payment to director, method, 210.03 Sale, receipt, distribution, possession, etc.,
210.03 Seller responsible for collection, 210.03 Stamps as method of collection, 210.05 Taxes, other, prohibited, 210.03 Use of funds regulated, 210.03 Vending machines, 210.03, 210.04
Out-of-state purchases, collection, 210.01, 210.02 Packages improperly stamped, 210.06 Payment by stamps, 210.05 Penalties for violations, 210.12, 210.18 Permits to dealers
Applications, fee, etc., 210.15 Director to issue, 210.15 Hearings in revocation, 210.18 Nonassignable, 210.15 One for each place of business, 210.15 Required, 210.15 Revocation or suspension, 210.15, 210.16 Traveling loct.tions, cigarettes sold at, 210.15
Possession of unstamped cigarettes, prima facie evidence that possessor is dealer, 210.09
Presumptions as to liability for t.ax, 210.04 Price may be separated from tax, 210.04 Proceeds of confiscation sale, 210.12 Purchases outside state, collection, 210.01,
210.02 Rate uniform throughout state, 210.02 Receipts, certified monthly to comptroller,
210.20 Records, reports, etc., generally, 210.09 Records to be kept by director, 210.19 Refunds, when allowed, how made, etc., 210.11 Repeat tax forbidden, 210.04 Reports of wholesale dealers, time for making,
210.09 Retail dealers; vending machine operation;
duty of, 210.07 Return, failure to file, 210.13 Review of proceedings
Appeal from director's decisions, 210.13 Before director, 210.16
Rules and regulations, etc., 210.07, 210.09-210.11, 210.15
Sales Forfeited cigarettes, disposition of proceeds,
210.12 Prohibition of certain, 210.04 Tax, subject to, 212.081 Unstamped cigarettes; beverage department
approval, 210.09 Sample packages, cigarettes; exemption, 210.04 Seizures, forfeitures, etc., 210.12 Seller responsible for collection, 210.02
T INDEX T
TAXATION (Cont.) TAXATION (Cont.) Cigare:tte tax (Cont.)
Sheriff, sell delinquent dealers' goods, 210.14 Sizes, varying lengths, 210.02 Stamps
Affixing, cancellation, etc., 210.05, 210.06 Agents may be appointed and allowed com-
mission for selling and affixing, 210.05 Agent's records, 210.09 Bond required of agents or dealers, 210.08 Counterfeiting, forging, altering, etc., 210.18 Director to regulate, 210.05 Examination of cartons by retail dealer,
210.06 Improperly stamped packages, 210.06 Metering machines, 210.07 Packages unstamped, violation, 210.06 Payment by, 210.05 Preparation and sale, 210.05 Presumption as to unstamped cigarettes,
210.06 Redemption, 210.11 Refund to dealer, unfit goods, 210.11 Sale, 210.05, 210.11 Unstamped cigarettes, 210.09
State attorney, duty, 210.12 State tax reduction, 210.02 Surety bond for payment of taxes, 210.08 Time limit, appeal by dealer, 210.13 Total amounts collected, record of, 210.19 Transfer of cigarettes for resale prohibited,
210.15 Traveling locations, cigarettes sold at; exemp-
tion, 210.03, 210.15 Unstamped cigarettes
Common carriers, duty re, 210.09 Disposal or sale of, approval of beverage
department, 210.09 Reports to beverage department, 210.09
Validity of act1 210.22 Vending machines Location of, report, 210.07 Permits to dealers, 210.07 Retail dealers; operation, duty of, 210.07 Sales, 210.04 Seizure and sale, 210.12 Transferring of, notice, 210.15
Violation of law, penalties, 210.12, 210.18 Warrant for collection, execution, etc., 210.14 Warrants drawn for payments to counties,
municipalities, 210.20 Wholesale dealers
Permits, required, 210.15 Records and reports, 210.09 Review of proceedings before director, 210.16 Revocation or suspension of permits; pro-
cedure, 210.16 Search and inspection, 210.15 Vending machine operation; duty of, 210.07
Cities and towns See: MUNICIPALITIES Citrus fruit See: CITRUS FRUIT, Ch. 601 Civil court of record, jurisdiction in case of
illegal taxes, 33.02 Clerk of circuit court See: CLERIC OF CIR-
CUIT COURT, Ch. 28
Collection Clerk of circuit court to publish monthly state-
ment, 193.36 Collection by sale of tax lien, 193.41 Delinquent license taxes, 205.11
• Discounts, 193.41 Double assessments, 193.38 Drainage districts See: Taxation under
DRAINAGE DISTRICTS Due date, 193.41
4954
Collection (Cont.) Enforcement by levy and sale, 193.41 Final report and settlement, 193.50 Fund, tax; deduction of certain percentage,
215.22 License taxes See: LICENSES AND LICENSE
TAXES Notice, 193.45 Omitted lands, 193.23 Personal property
Attachment where being removed, 193.49 Cities and towns, 193.61 Deputies to levy, 193.46 Fees, 193.46 Levy, 193.41 Payment of taxes and charges before sale,
193.47 Sale
Manner, 193.47 Surplus, disposition, 193.48 Time for, 193.41
Railroads Assessor's duties, 195.09 Certification of unpaid taxes, 195.06 Cities and towns, 193.61 Collection of unpaid certificates, manner,
195.Q7 Comptroller's duties, 195.01 Returns, 195.01 Sheriff's fees, 195.08 Side tracks and spurs, 195.05
Receipt book, comptroller to prescribe form and furnish, 193.39
Redemption of tax certificate held by state, 194.11
Sale of tax lien, by, 193.41 State prison farm lands, 192.10 Telegraph lines, 193.61, 195.03 Time for making, 193.50 Trailers, ad valorem tax, 2C0.45 Violation of regulations, 197.08 Warrants, effectiveness of those outstanding,
193.50
Collectors Acceptance of taxes
Property already paid, 193.39 Unassessed property, 193.39
Alcoholic beverages, license to manufacture, sell, etc., application filed with beverage di-rector, 561.18
Alias tax execution, effect, 199.20 Appropriation for commissions, Ch. 282 Assessment roll, delivery, 193.30 Attachment of personal property removed
from county, 193.49 Auditing commissions of collectors, 193.65 Banks, deposit of funds in, 659.24 Beverage laws, state tax; collection, reports,
561.39 Bonds
Drainage district taxes, 298.38, 298.40 Official, 137.02
Broward county, duties, compensation, AS Ssl8, 19
Budget to be annually submitted to comp-troller, 193.02
Certificates Sales to county, delivery to circuit clerk,
etc., 194.57 Tax exemption for fair associations, 616.12 Tax sales, 193.59
Certification, delinquent tax lands by comp-troller, 193.71
T INDEX T
TAXATION (Cont.) Colledors (Cont.)
Certifying unpaid taxes on railroads to comp-troller, 195.06
Clerk of circuit courts act as, when state owned certificates redeemed, 193.71
Commissions or fees Excess, division, 145.12 Forfeiture, 215.09 Monthly payments, 193.671 Payment, 193.66-193.6S Personal property, sale, 193.47 Railroad delinquent taxes, collection, 195.07 Selling lands for delinquent taxes, 193.51,
193.52, 195.07 Taxes, licenses, etc., 193.65
Compensation, 193.65 Collection drainage maintenance tax, 298.54 Maximum, 145.11
Copy of notice of sale of land, 193.53 Correction of errors, 193.37, 193.3S County bonds, taxes collected, to be paid to
trustees, 130.12 County commissioners
Inspection of office, 125.09 Monthly payments to, 193.671
Dealing in warrants, 839.06 Delinquent and defaulting
Forfeiture of commissions, 215.09 Reports
Clerk to file, 215.12 Required by certain officers, 215.08, 215.11
Summary proceedings against, 215.08 Suspension, 215.10
Delinquent license taxes, collection, 205.11 Delivery, etc., to circuit clerk, of certificate
held by county, 194.57 Deposit of funds in bank, 659.24 Deputies, 193.46 Disabled persons; motor vehicle identification
stickers, issuance, 317.01011 Drainage districts taxes See: DRAINAGE
DISTRICTS Drains by counties, 157.06 Duties, powers, term of office, etc., AB S6 Election
See also: ELECTION CODE First, A18 S10 Generally, AS S6
Erroneous assessments, correction, 193.37 Excess fees, division, 145.12 False returns, penalty, 193.74 Fees See: Commissions or fees, this head Final report and settlement, time for makinl,
193.50 Forms and instructions furnished by comp-
troller, 192.31 Hillsborough county, duties, compensation,
AS Ss12, 13 Insurance license tax, collection of, 624.0304 Intangible personal property duties re, 199.091,
199.211-199.231, 199.261-199.291, 199.331, 199.351
Juror, disqualification, ~0.07 Laws, copy, 29S.13 Licenses
Forms, 205.07 Instructions and forms furnished by comp-
troller to be followed, 205.08 Issuance, 205.07 Reports to comptroller, 205.09, 205.11
Mobile homes, trailers, etc., license fees, duties re, 320.081
Monthly Payments, 193.671 Statements, 193.39
TAXATION (Cont.) Collectors (Cont.)
Motor vehicle plates Mailing out; service charges, 320.031 Special selected numbers, fees, 320.72
Municipal taxes, assessments, A8 S22 Notice of taxes
Giving contents, 193.45 Lienholders, when, 193.45
Occupational license taxes, physicians and surgeons, prerequisite, 205.051
Outdoor theatres; qualifying certificate prior to issuance of license, 555.0S
Pinellas county, duties, compensation, A8 Ss20, 21
Public money, handling of See: COUHTT PUBLIC MONEYS
Publication of legal notices, etc., 49.01, 49.02 Receipts
Books, 193.39 County treasurer, 193.31 Destruction of twenty year old tax, 193.391 Taxes paid, 193.39
Removal from office, 199.351 Reports
Double assessment, 193.38 Errors, 193.38 Insolvencies, 193.38 Motor vehicle license fees, 320.04 Violation of license laws, 205.11
Returning tax as unpaid, 193.39 Saint Lucie county, duties, compensation,
AS Ss14, 15 Sale of lands, drainage district taxes, 298.45 School district bonds, tax collection for, 236.53 School funds payable to state treasurer or
depositories, 237.30 Selling land on which taxes have been paid,
193.55 Speculation in county warrants, etc., 839.04,
839.06 Statement
Taxes assessed, mailing, 193.45 Taxes charged, 193.36
Suspension, 215.10 Tax executions, 199.221, 199.261, 199.271 Term of office, AS S6, 100.041 Trailers, procedure for collecting ad valorem
tax, 200.45 Traveling amusement shows, license tax, 205.-
322 Volusia county, duties, compensation, AS Ss16,
17 Warrants, 17.12, 193.35, 193.50 Worthless checks, issuance to tax collector,
prosecution, 832.06
Commissicms Allowed assessors and collectors, intangible
personal property, auditing, 199.091 Assessors and collectors, 193.65, 199.091 To issue only upon payment of tax, 15.08
Comptroller of state, powers and duties, etc. See: Taxation under COMPTROLLER
Constitution of 1868, taxes under, due, A18 S1 Construction improvement upon real property;
tax assessment, 193.11 Consumer tax See: SALES TAX Corporate stock, 193.08 Corporations
Affiliated groups, 199.102 Capital stock tax See: CORPORATIONS Levy, for benefit of, prohibited, A1S, S1 Nonprofit; statutory exemptions, governing
provisions, 192.051 Report of See: CORPORATIONS
:4955
T INDEX T
TAXATION (Cont.) Correction of errors, 192.21 Counties, acquisition of property, cancellation,
192.60 County cmruruss10ners; intangible personal
property; willful failure to perform duties; removal from office, 199.351
County deeds Corrective deeds; without consideration or
further notice, 194.601 Form, 194.55, 194.56 Grantee entitled to immediate possession,
procedure for compelling, 194.54 Limitation of actions, 194.551 Notice of issuance to assessor and collector,
194.46 Sale of tax deed lands held by county, 194.55,
194.56, 194.60 Setting aside, lien for improvements and
taxes, 196.07 Title from new and original source, 194.53
County foreclosure of tax certificates See: Fore· closure of tax certificates held by county
County lands acquirec:l for non-payment of taxes Chapter 125 not to apply, 125.39 Foreclosure, 194.47, 194.51, 194.53. 194.54-
194.61 Proceedings validated, 194.474, 194.551 Sale; method, distribution of proceeds, etc.,
194.55 Sale to former o~er
County commissioners' duty, 194.472 Procedure and requirements, 194.471 Proceeds, distribution, 194.473
County purposes; assessment, A9 S5 County school board property, cancellation of
certain taxes, 192.60 County tax assessor See: Assessors County tax collector See: Collectors County water and sewer systems See: COUN·
TY WATER SYSTEM AND SANITARY SEW· ER FINANCING LAW, Ch. 153
Credits, definition, 193.01 Date, 192.04 Declaration of trust, shares as personal property,
609.051 Dedicating county held tax lands for public ue,
194.55
Deeds Corrective deeds; without consideration or
further notice, 194.601 Grantee entitled to immediate possession; pro-
cedure to compel, 194.54 Notice of issuance to assessor and collector,
194.46 Real estate, deeds and other conveyances,
201.02 Setting aside; lien for improvements and
taxes, 196.07
Definitions Credits, 193.01 Moneys, 193.01 Personal property, 192.03 Real property, 192.02
Delinquent officers See: OFFICERS
Delinquent taxes Advertising and selling lands for unpaid
taxes, 193.51 Date taxes delinquent, 193.51 Intangible personal property, executions, 199.-
211, 199.231, 199.261
TAXATION (Cont.) Delinquent taxes (Cont.)
Interest, 193.51 License taxes, penalties, etc., 205.11 Lien of taxes, generally, 192.21 Oil and gas, production tax liens, foreclosure,
sale, etc., 211.11, 211.12 Railroads; collection; fees, 195.07 Rate charges, advertisement; computation,
193.51 Redemption, 193.51, 194.45 Sale of where no outstanding state o~ed
certificate, 193.72 Trailers, ad valorem tax, 200.45
Detention homes, establishment and maintenance. 416.06
Discounts Early payment, 193.41 Redemption prior to November first, 194.07 Tangible personal property, 200.26
Disposition of funds raised to pa.) principal or interest of refunding bonds, 218.02
Districts Assistant assessor, appointment, AS S7 Division of counties, 193.18 Drainage districts See: Taxation under
DRAINAGE DISTRICTS School taxes, A12 SslO, 11
Documentary stamp tax See: Exc:IM tax• Drainage by counties See: DRAINAGE BT
COUNTIES. Ch. 157 Drainage districts See: DRAINAGE DISTRICTS Duplicate certificates ordered, 193.59 Easements survive tax sales, 192.58 Educational cooperative scholarship plans, ex-
emption, 617.62 Equality of rate, A9 S1 Equipment companies, assessment, basis, 193.11 Erroneous payments, refunds, 215.26 Errors, correction, 192.21, 193.37, 193.38 Estate taxes See also: ESTATE TAXES. Ch.
198
Excise taxes Alcoholic beverages and liquors See: Excise
tax under ALCOHOLIC BEVERAGES AND LIQUORS
Assignment of salaries, wages or other com-pensation, 201.08
Citrus fruits; automatic vending machines, I exempt, 205.632, 601.15
Documents Administration of law
Comptroller, 201.11 Interference with, 201.11
Amount, 201.01 Assignment of salaries, wages or other com-
pensation, 201.08 Avoidance of payment, penalty, 201.19,201.20 Bills of sales, transfer, etc., of personal prop-
erty, 201.04 Bonds, debentures and certificates of indebt-
edness, 201.07 Certificates of deJ?OSit, exemptions, 201.10 Collateral obligations, defined, 201.21 Collection, laws relating to, made applicable,
201.16 Comptroller duty re, use of metering
machines, 201.131 Deeds and other instruments relating to,
201.02 Distribution of taxes collected, 201.15 Documents taxable generally, 201.01 Duties of clerk, 201.12
4956
T INDEX T
TAXATION (Cont.) Excise taxes (Cont.)
Documents (Cont.) Exemptions
Certain notes and written obligatlona, 201.21
Certificates of deposit of banks, 201.10 Renewal promissory notes, 201.09
Failure to pay tax, penalty, 201.17 Forfeiture for illegally avoiding tax, 201.19 Fraud, 201.16 IDegally avoiding tax on notes, penalt7,
201.20 Increase rate, 201.02 Metering machines, use of, 201.131 Notes
Other written obligations; exempt under certain conditions, 201.21
Promissory; written obligations, to pay money, etc., 201.08, 201.21
Renewal; exemption, 201.09 Penalty for illegal use of stamp, 201.18 Reports by clerk of circuit court
Necessity, 201.12 Penalty for failure to make, 201.12
Sales under retail charge account service; amount, 201.08(2)
Stamps Cancellation, method, 201.14 Comptroller to furnish, 201.13 F!lllure to cancel, penalty, 201.17 Fmancing statements, filing; requirements M1~2 '
IDegal use, penalty, 210.18 Promissory instruments, requirements
prior to filing, 201.22 Stock certificates, 201.04, 201.05 Violation of law, penalty, 201.04, 201.11
Eggs produced in Florida See: Eggs under ANIMALS AND ANIMAL INDUSTRY
Exemption, 517.32 Fina~cing statements, filing and recording; re-
quirements, 201.22 Increased rates on deeds, etc., 201.02 Municipalities
Defined, 184.02 Levy and collection of, 184.20 Pledging, 184.20
Promis:;ory instruments, stamps required prior to filmg, 201.22
Securities dealers; exemption· effective date 517.32 ' ,
Stock certificates, sale or transfer, 201.04, 201.05
Violation. 200.03 Exemptions, A9 S12 A~icultural societies, 192.06 Aircraft manufacturers, A9 S12 Airport.s and landing fields, exemption as to
certam property, 332.05 American legion, 192.06 Application for
Annual requirement, 192.062 Oath not required on, 192.57
Armed fo;ces, members of, 192.161 Automobile parts, tires, etc manufacturers o~ A9 S13 ., .., Banks and ~st. companies, 192.54, 201.10 Benevolent msbtutions 192 06 Bonds, parking facility,'183.i4 Bridges and approaches, 192.06 Canal. authority, property of, 374.132 Certam leased property, 192.061 Charitable institutions, 192.06
TAXATION (Cont.) Exemptions (Cont.)
Charitable p~oses, property for, A9 Sl Churches; utility tax, 167.432, 192.06 Cigarette tax, 210.04 College fraternities or sororities. 192.06 Corporations, certain A16 S16, 623.09 County water and sewer systems See: COUH·
TY WATER SYSTEM AND SANITARY SEWER FINANCING LAW, Ch. 153
Disabled persons, 192.06, A9 S9 Disabled veterans; method of claiming, 192.111,
192.112 Educational
Cooperative scholarship plans, 617.62 Corporations; certain leased property, 192.-
061 Institutions, 192.06 Purposes, property for, A9 S1
Ex-servicemen Certific:Ite of disability as prima facie evi-
dence of right, 192.11 Organizations and institutions, 192.06
Fair associations, 616.12 False statements in application, 192.57 Fish hatcheries, etc., 372.19 Fraternal institutions, 192.06 Fraternities and sororities, 192.06 Game farms, etc., 372.19 Gasoline See: Gasoline tax Generally, 192.06 Head of family, A9 Sll, 192.201 Homes for the aged, 192.06 Homesteads See: HOMESTEAD Hospitals; certain leased property 192 06
192.061 ' . ' Household and personal effects A9 Sll Housing authority, property ' and projects,
423.01, 423.02 Ice plants or dealers, retail store license tax,
204.01 Industries, certain, A9 S12 Intangible personal property, 199.031 Inter-Amencan center authority bonds 554.-
W2 ' Jacksonville expressway authority 349.10 L~bor ,organiza~ions, with limitatioils, 192.08 L1branes, public, 192.06 License taxes See: LICENSES AND LI·
CENSE TAXES Limitations upon. 192.06 Literary
Institutions, 192.06 Purposes, property for, A9 S1
Loss of limbs, when, A9 S9 Medical
Research, certain leased property for, 192.061 Societies, 192.06
Members of armed forces, 192.161 Motion pictures studios, A9 S14 Motor fuel tax, United States, 209.23 Motor vehicles, A9 S13 Motorboats, exemption from personal tax,
371.64 Municipal
Owned and operated public utilities; prop-erty, 192.06, 192.52
Parking facility bonds, 183.14 Policemen's retirement funds and benefits,
185.25 Property in other counties, 192.52 Purposes, property for, A9 S1
Nursing homes, 192.06 Oath not required on applications, 192.57 Paraplegic veterans; method of claiming,
192.111
:4957
T INDEX T
TAXATION (Cont.) TAXATION (Cont.) Foreclosure of :tax cer:lifica:tes held by county
(Cont.) Exemptions (Cont.)
Parking facility bonds, 183.14 Personal effects, A9 S11, 192.201 Postage stamp vending machines, license and
excise taxes, 205.631 Private school corporations, 623.09 Property of United States, 192.06 Property used for profit making venture, tax
situs, 192.62 · . Public property, or used for public purposes,
192.06 . . aliti Public utility property of muruc1p es,
192.06; 192.52 . . Quadriplegics; method of claliDIDg, 19~.113 Religious institutions, house of worship, etc.,
192.06 Religious purposes, property for, A9 S1 Retirement benefits of state and county of-
ficers and employees, 122.15 Royal palm state park lands, 258.1~ Saint Petersburg expressway author1ty, 348.141 Sample packages of cigarettes, 210.04 Scientific
Corporations; certain leased property, 192.-061
Institutions, 192.06 Purposes, property for, A9 S1
Security dealers, from excise taxes, 517.32 Spanish-American war veterans, property of
organization, 192.06 State game lands, 372.19 State lands acquired by United States, 6.04,
6.05 Teachers' retirement system benefits, 238.15 Testamentary trust, charitable purposes, 192.06 Turnpike authority projects, 340.20 United States property, 192.06 Veterans, disabled, A9 S9, 192.06, 192.111,
192.112 Wheel chair veterans; method of claiming,
192.112 Widows, A9 S9, 192.06, 192.111, 192.112 Widows of paraplegic veterans, 192.111, 192.-
112 Women's club, 192.06 Young men's christian association, property,
192.09
Express companies Assessment, 193.11 Cities and towns; license tax, 195.14 Tangible personal property; basis of assess-
ment, 200.05 Fair and exposition associations, 616.07 Federal tax liens, notice, 28.20 Financing of reassessment of property, proce-
dure, 193.112 Fine and forfeiture fund, 142.02 Fire control units, for maintenance, 125.26 Flood control districts See: FLOOD CONTROL.
Ch. 378
Foreclosure of tax certificates held by COUDiy Certain valuations, conveyances validated,
194.551 Church lands acquired through tax foreclo-
sure suits, return, 194.61 Clerk, duties, 194.47 County entitled to immediate possession,
194.54 Easements survive, 192.58 Effect, 194.53 Errors of clerk, etc., effect, 194.47 Exemptions, municipalities, 194.47
4958
Limitations on recovery by former owners. 194.47
Notices to owner of property; requirement, 194.51
Prior owners, effect on, 194.47 Procedure, pleadings, decrees, etc., 194.47 Redemption, right to, 194.47 Sales certificates
Certain certificates, cancellation, 194.59 Over twenty years old, cancellation, 194.58 Transfer or assignments, recorded, 194.62
Strict foreclosure, 194.47 Tax
Certificates, receipt for; filing, 194.57 Deed, form, 194.56 . .
Valuation of property acqmred, fixmg, 194.55 Foreclosure of tax liens See: MUNICIPALITIES;
DRAINAGE DISTRICTS Franchise, public utility regulations not affected,
366.13 Freight lines, assessment, basis, 193.11 Frontons, 551.06 Funds acquired under county foreclosure, sale
to former owner, proceeds, distribution, 194.473 Funds collected under Murphy act, distribution,
192.46 Futch act, taxes cancelled, 193.04, 193.05 Gasoline tax
Addition to price of gasoline, 208.04 Additional •
Credits and amounts to counties; distri-bution, proceedings to determine, 208.11
Tax; collection, 208.44 Administration of law, 213.05 Agricultural purposes
Defined, 208.47 Refund of, See: Refunds
Amount, 208.04, 208.44 Aviation gasoline, exemption from, 208.05 Beekeepers, agricultural purposes, 208.47 Collection fund
Deduction of certain percentage, 215.22 Defined, 207.01 Trust fund, deposit, 624.0304
Commercial fishing Purposes, defined, 208.47 Refund See: Refunds
Commission Administration of law, 213.05 Bonds; approval of gasoline distributors,
207.06 Collection by
Penalties, 208.2!1 Unpaid, 207.10
Computation of tax due; dealers, 207.08, 208.44
Disbursement of gasoline tax money, 208.09 Gasoline distributors, reports from carriers
of, 207.13 Investigations; hearings, violations, 207.15,
208.28 Out-of-state purchased motor fuel
Levy of tax, 208.041 Monthly reports, contents, etc., 208.041
Reports to, by dealers, 208.06, 208.15 Reports to gasoline dealers, 207.14, 208.06,
208.07, 208.16, 208.24 Rules and regulations, 208.28 Secondary roads assistance act, 208.44
Compromise or settlement of claims, 207.33 Computation, 207.08 Constitutional amendment proposed, legislative
intent concerning, 208.43
T INDEX T
TAXATION (Cont.) Gasoline tax (Cont.)
Construction of roads and bridges by develop-ment commission; use, 288.28
Consumer, levy upon, 208.04 Contribution of certain percentage to general
revenue fund, 215.22 Counties, distribution of certain tax funds,
7.501 County roads as legitimate state expense,
208.10 Credits to counties, funds expended in con-
structing state roads, etc., 208.10, 208.11 Dealers, nonbonded; reports to distributors,
208.06, 208.44 Definitions, 207.01, 208.17, 208.47 Delinquent, sale of property for, 207.19 Delivery deemed made where, 208.04 Disposition of proceeds, 208.03, 208.08, 624.0324 Distribution and use, county road and bridge
bonds, A9 S16, 208.43 Distribution to counties
First gas tax, 208.08, 208.10 Second gas tax, 208.11
Distributors and others to keep records, 207.16 Emergency tax repealed, 208.44 Estimate of tax, 207.08 Exempt from certain trust funds, 215.36 Exemptions, 208.05, 208.06, 208.24, 208.45 Failure to account for tax collected, penalty,
208.19 First gas tax, disposition, 208.08, 208.10 Gallonage storage tax, 208.44 Generally, 208.06, 208.07, 208.25, 208.44, 208.45 Hillsborough county; apportionment 7.52 Invoices of sales to show whether or not tax
paid, 208.16 Issuance of certificate, licensed dealers, 208.02 Levy upon consumer, 208.04 Liens for
Commission to furnish certificates of, 207.20 Creation, 207.18 Foreclosure, procedure, 207.21 Generally, 207.18, 209.19 Real property, 207.18
Method of collecting, cumulative, 207.33 Mortgages, foreclose; procedure, 207.21 Nonbonded dealers, reports to distributors,
208.06, 208.44 Notice to dealers, 208.07 Out-of-state purchased motor fuel, tax on, 208.-
041 Payment
Manner and time, 208.06 Out-of-state purchased motor fuel, tax on,
208.041 Penalty for failure to make, 208.07 Penalty for violation of law, 208.18, 208.25 Price display signs, 208.04 Reports to commission
Contents, 208.06, 208.44 Necessity, 208.06 Penalty for failure to make, 208.07
Person, defined, 207.01 Pinellas county, apportionment, 7.52 Public high