QUESTION: Should taxes be cancelled for the time that the municipality owns property for the year in which the purchase occurs if a municipality purchases property after January 1 SUMMARY: Nonexempt property is to be assessed for ad valorem taxation as of January 1, and a lien for the taxes attaches as of that date. The fact that the property is acquired by a municipality and used by it for municipal or public purposes subsequent to January 1 does not cancel the taxes for that year for the time ..
36 So. 3d 108 (2010) PEREZ v. STATE. No. 3D09-3414. District Court of Appeal of Florida, Third District. May 10, 2010. Decision Without Published Opinion Mandamus denied.
965 So. 2d 126 (2007) HARRIS v. McDONOUGH. No. 1D06-6605. District Court of Appeal of Florida, First District. August 24, 2007. Decision without published opinion. Cert. denied.
