reglab/housing_qa huggingface dataset:
FL Stat § 190.048 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 190 - Community Development Districts|190.048 - Sale of Real Estate Within a District; Required Disclosure to Purchaser.

190.048 Sale of real estate within a district; required disclosure to purchaser.—Subsequent to the establishment of a district under this chapter, each contract for the initial sale of a parcel of real property and each contract for the initial sale of a residential unit within the district shall include, immediately prior to the space reserved in the contract for the signature of the purchaser, the following disclosure statement in boldfaced and conspicuous type which is larger than the type in the remaining text of the contract: “THE   (Name of District)   COMMUNITY DEVELOPMENT DISTRICT MAY IMPOSE AND LEVY TAXES OR ASSESSMENTS, OR BOTH TAXES AND ASSESSMENTS, ON THIS PROPERTY. THESE TAXES AND ASSESSMENTS PAY THE CONSTRUCTION, OPERATION, AND MAINTENANCE COSTS OF CERTAIN PUBLIC FACILITIES AND SERVICES OF THE DISTRICT AND ARE SET ANNUALLY BY THE GOVERNING BOARD OF THE DISTRICT. THESE TAXES AND ASSESSMENTS ARE IN ADDITION TO COUNTY AND OTHER LOCAL GOVERNMENTAL TAXES AND ASSESSMENTS AND ALL OTHER TAXES AND ASSESSMENTS PROVIDED FOR BY LAW.”History.—s. 15, ch. 84-360; s. 3, ch. 90-46; s. 44, ch. 99-378.
FL Stat § 190.0485 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 190 - Community Development Districts|190.0485 - Notice of Establishment.

190.0485 Notice of establishment.—Within 30 days after the effective date of a rule or ordinance establishing a community development district under this act, the district shall cause to be recorded in the property records in the county in which it is located a “Notice of Establishment of the    Community Development District.” The notice shall, at a minimum, include the legal description of the district and a copy of the disclosure statement specified in s. 190.048.History.—s. 45, ch. 99-378.
FL Stat § 190.049 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 190 - Community Development Districts|190.049 - Special Acts Prohibited.

190.049 Special acts prohibited.—Pursuant to s. 11(a)(21), Art. III of the State Constitution, there shall be no special law or general law of local application creating an independent special district which has the powers enumerated in two or more of the paragraphs contained in s. 190.012, unless such district is created pursuant to the provisions of s. 189.031.History.—s. 2, ch. 80-407; s. 16, ch. 84-360; s. 47, ch. 99-378; s. 71, ch. 2014-22.
FL Stat § 191.001 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 191 - Independent Special Fire Control Districts|191.001 - Short Title.

191.001 Short title.—Sections 191.001-191.014 may be cited as the “Independent Special Fire Control District Act.”History.—s. 1, ch. 97-256.
FL Stat § 191.002 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 191 - Independent Special Fire Control Districts|191.002 - Legislative Intent.

191.002 Legislative intent.—The purposes of this act are to:(1) Provide standards, direction, and procedures concerning the operations and governance of independent special fire control districts.(2) Provide greater uniformity in independent special fire control district operations and authority.(3) Provide greater uniformity in the financing authority of independent special fire control districts without hampering the efficiency and effectiveness of currently authorized and implemented methods and procedures of raising revenue.(4) Improve communication and coordination between special fire control districts and other local governments with respect to short-range and long-range planning to meet the demands for service delivery while maintaining fiscal responsibility.(5) Provide uniform procedures for electing members of the governing boards of independent special fire control districts to ensure greater accountability to the public.History.—s. 2, ch. 97-256.
FL Stat § 191.003 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 191 - Independent Special Fire Control Districts|191.003 - Definitions.

191.003 Definitions.—As used in this act:(1) “Board” means the governing board of a district.(2) “District” means an independent special fire control district as provided in this act.(3) “Elector” means a person who is a resident of the district and is qualified to vote in a general election within the local general-purpose government jurisdiction in which the district is located.(4) “Emergency medical service” means basic and advanced life support service as defined in s. 401.23.(5) “Independent special fire control district” means an independent special district as defined in s. 189.012, created by special law or general law of local application, providing fire suppression and related activities within the jurisdictional boundaries of the district. The term does not include a municipality, a county, a dependent special district as defined in s. 189.012, a district providing primarily emergency medical services, a community development district established under chapter 190, or any other multiple-power district performing fire suppression and related services in addition to other services.(6) “Rescue response service” means an initial response to an emergency or accident situation, including, but not limited to, a plane crash, a trench or building collapse, a swimming or boating accident, or a motor vehicle accident.History.—s. 3, ch. 97-256; s. 72, ch. 2014-22.
FL Stat § 191.004 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 191 - Independent Special Fire Control Districts|191.004 - Preemption of Special Acts and General Acts of Local Application.

191.004 Preemption of special acts and general acts of local application.—Each district, regardless of any other, more specific provision of any special act or general law of local application creating the charter of the district, shall comply with this act. It is the intent of the Legislature that the provisions of this act supersede all special act or general law of local application provisions which contain the charter of an independent special fire control district and which address the same subjects as this act, except as such acts or laws address district boundaries and geographical subdistricts for the election of members of the governing board. However, this act does not require any modification to district financing or operations which would impair existing contracts, including collective bargaining agreements, debt obligations, or covenants and agreements relating to bonds validated or issued by the district. Further, this act does not repeal any authorization within a special act or general law of local application providing for the levy and assessment of ad valorem taxes, special assessments, non-ad valorem assessments, impact fees, or other fees or charges by a district.History.—s. 4, ch. 97-256.
FL Stat § 191.007 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 191 - Independent Special Fire Control Districts|191.007 - Exemption From Taxation.

191.007 Exemption from taxation.—Since the exercise of the powers conferred by this act constitutes action by a political subdivision performing essential public functions and since the property of each district constitutes public property used for public purposes, all assets and properties of each district, including property acquired through the foreclosure of any tax or assessment lien, are exempt from all taxes imposed by the state or any political subdivision, agency, or instrumentality of the state.History.—s. 7, ch. 97-256.
FL Stat § 191.008 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 191 - Independent Special Fire Control Districts|191.008 - Special Powers.

191.008 Special powers.—Independent special fire control districts shall provide for fire suppression and prevention by establishing and maintaining fire stations and fire substations and acquiring and maintaining such firefighting and fire protection equipment deemed necessary to prevent or fight fires. All construction shall be in compliance with applicable state, regional, and local regulations, including adopted comprehensive plans and land development regulations. The board shall have and may exercise any or all of the following special powers relating to facilities and duties authorized by this act:(1) Establish and maintain emergency medical and rescue response services and acquire and maintain rescue, medical, and other emergency equipment, pursuant to the provisions of chapter 401 and any certificate of public convenience and necessity or its equivalent issued thereunder.(2) Employ, train, and equip such personnel, and train, coordinate, and equip such volunteer firefighters, as are necessary to accomplish the duties of the district. The board may employ and fix the compensation of a fire chief or chief administrator. The board shall prescribe the duties of such person, which shall include supervision and management of the operations of the district and its employees and maintenance and operation of its facilities and equipment. The fire chief or chief administrator may employ or terminate the employment of such other persons, including, without limitation, professional, supervisory, administrative, maintenance, and clerical employees, as are necessary and authorized by the board. The compensation and other conditions of employment of the officers and employees of the district shall be provided by the board.(3) Conduct public education to promote awareness of methods to prevent fires and reduce the loss of life and property from fires or other public safety concerns.(4) Adopt and enforce firesafety standards and codes and enforce the rules of the State Fire Marshal consistent with the exercise of the duties authorized by chapter 553 or chapter 633, with respect to fire suppression, prevention, and firesafety code enforcement.(5) Conduct arson investigations and cause-and-origin investigations.(6) Adopt hazardous material safety plans and emergency response plans in coordination with the county emergency management agency as provided in chapter 252.(7) Contract with general purpose local government for emergency management planning and services.History.—s. 8, ch. 97-256.
FL Stat § 191.013 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 191 - Independent Special Fire Control Districts|191.013 - Intergovernmental Coordination.

191.013 Intergovernmental coordination.—(1) The fire chiefs of each county are urged to organize and meet as a county fire chiefs’ association to coordinate the planning and activities of all entities that provide fire protection and suppression services. The association may elect officers and meet at least biannually.(2) Each independent special fire control district shall adopt a 5-year plan to identify the facilities, equipment, personnel, and revenue needed by the district during that 5-year period. The plan shall be updated in accordance with s. 189.08 and shall satisfy the requirement for a public facilities report required by s. 189.08(2).History.—s. 12, ch. 97-256; s. 74, ch. 2014-22.
FL Stat § 191.014 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 191 - Independent Special Fire Control Districts|191.014 - District Creation and Expansion.

191.014 District creation and expansion.—(1) New districts may be created only by the Legislature under s. 189.031.(2) The boundaries of a district may be modified, extended, or enlarged upon approval or ratification by the Legislature.History.—s. 13, ch. 97-256; s. 2, ch. 2012-16; s. 75, ch. 2014-22.
FL Stat § 191.015 (2021)
2021 Florida Statutes|Title XIII - Planning and Development|Chapter 191 - Independent Special Fire Control Districts|191.015 - Codification.

191.015 Codification.—Each fire control district existing on the effective date of this section, by December 1, 2004, shall submit to the Legislature a draft codified charter, at its expense, so that its special acts may be codified into a single act for reenactment by the Legislature, if there is more than one special act for the district. The Legislature may adopt a schedule for individual district codification. Any codified act relating to a district, which act is submitted to the Legislature for reenactment, shall provide for the repeal of all prior special acts of the Legislature relating to the district. The codified act shall be filed with the Department of Economic Opportunity pursuant to s. 189.016(2).History.—s. 15, ch. 97-256; s. 4, ch. 98-320; s. 73, ch. 2011-142; s. 76, ch. 2014-22.
FL Stat § 192.011 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.011 - All Property to Be Assessed.

192.011 All property to be assessed.—The property appraiser shall assess all property located within the county, except inventory, whether such property is taxable, wholly or partially exempt, or subject to classification reflecting a value less than its just value at its present highest and best use. Extension on the tax rolls shall be made according to regulation promulgated by the department in order properly to reflect the general law. Streets, roads, and highways which have been dedicated to or otherwise acquired by a municipality, a county, or a state agency may be assessed, but need not be.History.—s. 1, ch. 4322, 1895; GS 428; s. 1, ch. 5596, 1907; RGS 694; CGL 893; ss. 1, 2, ch. 69-55; s. 2, ch. 70-243; s. 1, ch. 77-102; s. 3, ch. 81-308; s. 966, ch. 95-147.Note.—Former s. 192.01.
FL Stat § 192.042 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.042 - Date of Assessment.

192.042 Date of assessment.—All property shall be assessed according to its just value as follows:(1) Real property, on January 1 of each year. Improvements or portions not substantially completed on January 1 shall have no value placed thereon. “Substantially completed” shall mean that the improvement or some self-sufficient unit within it can be used for the purpose for which it was constructed.(2) Tangible personal property, on January 1, except construction work in progress shall have no value placed thereon until substantially completed as defined in s. 192.001(11)(d).History.—s. 4, ch. 70-243; s. 57, ch. 80-274; s. 9, ch. 81-308; s. 5, ch. 2006-312.
FL Stat § 192.047 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.047 - Date of Filing.

192.047 Date of filing.—(1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service or commercial mail delivery service postmark on an application for exemption, an application for special assessment classification, or a return filed by mail is considered the date of filing the application or return.(2) When the deadline for filing an ad valorem tax application or return falls on a Saturday, Sunday, or legal holiday, the filing period shall extend through the next working day immediately following such Saturday, Sunday, or legal holiday.History.—s. 1, ch. 78-185; s. 1, ch. 2013-72.
FL Stat § 192.048 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.048 - Electronic Transmission.

192.048 Electronic transmission.—(1) Subject to subsection (2), the following documents may be transmitted electronically rather than by regular mail:(a) The notice of proposed property taxes required under s. 200.069.(b) The tax exemption renewal application required under s. 196.011(6)(a).(c) The tax exemption renewal application required under s. 196.011(6)(b).(d) A notification of an intent to deny a tax exemption required under s. 196.011(9)(e).(e) The decision of the value adjustment board required under s. 194.034(2).(2) Electronic transmission pursuant to this section is authorized only under the following conditions, as applicable:(a) The recipient consents in writing to receive the document electronically.(b) On the form used to obtain the recipient’s written consent, the sender must include a statement in substantially the following form and in a font equal to or greater than the font used for the text requesting the recipient’s consent:NOTICE: Under Florida law, e-mail addresses are public records. By consenting to communicate with this office electronically, your e-mail address will be released in response to any applicable public records request.(c) Before sending a document electronically, the sender verifies the recipient’s address by sending an electronic transmission to the recipient and receiving an affirmative response from the recipient verifying that the recipient’s address is correct.(d) If a document is returned as undeliverable, the sender must send the document by regular mail, as required by law.(e) Documents sent pursuant to this section comply with the same timing and form requirements as if the documents were sent by regular mail.(f) The sender renews the consent and verification requirements every 5 years.History.—s. 2, ch. 2013-72; s. 5, ch. 2013-192.
FL Stat § 192.053 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.053 - Lien for Unpaid Taxes.

192.053 Lien for unpaid taxes.—A lien for all taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of assessment and shall continue in full force and effect until discharged by payment as provided in chapter 197 or until barred under chapter 95.History.—s. 3, ch. 4322, 1895; GS 430; s. 3, ch. 5596, 1907; RGS 696; CGL 896; s. 1, ch. 18297, 1937; ss. 1, 2, ch. 69-55; s. 5, ch. 70-243; s. 30, ch. 74-382.Note.—Former ss. 192.04, 192.021.
FL Stat § 192.071 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.071 - Administration of Oaths.

192.071 Administration of oaths.—For the purpose of administering the provisions of this law or of any other duties pertaining to the proper administration of the duties of the office of property appraiser, or of the filing of applications for tax exemptions as required by law, the property appraisers or their lawful deputies may administer oaths and attest same in the same manner and with the same effect as other persons authorized by law to administer oaths by the laws of the state.History.—s. 9, ch. 17060, 1935; CGL 1936 Supp. 897(10); ss. 1, 2, ch. 69-55; s. 6, ch. 70-243; s. 1, ch. 77-102.Note.—Former s. 192.20.
FL Stat § 192.102 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.102 - Payment of Property Appraisers’ and Collectors’ Commissions.

192.102 Payment of property appraisers’ and collectors’ commissions.—(1) The board of county commissioners and school board of each county shall advance and pay to the county tax collector of each such county, at the first meeting of such board each month from October through July of each year, on demand of the county tax collector, an amount equal to one-twelfth of the commissions on the county taxes levied on the county tax roll for the preceding year and one-twelfth of the commissions on county occupational and beverage licenses paid to the tax collector in the preceding fiscal year. To demand the first advance under this section, each tax collector shall submit to the board of county commissioners a statement showing the calculation of the commissions on which the amount of each advance is to be based.(2) On or before November 1 of each year, each tax collector who has received advances under the provisions of this section shall make an accounting to the board of county commissioners and the school board, and any adjustments necessary shall be made so that the total advances and commissions paid by the board of county commissioners and the school board shall be the amount of commissions earned. At no time within the year shall there be paid by the board of county commissioners and the school board more than the total advances due to that date or the commissions earned to that date, whichever is the greater. Nothing contained herein shall be construed to abrogate any law providing a salary for the tax collector or require the tax collector to accept the benefits of this section.(3) The Chief Financial Officer shall issue to each of the county property appraisers and collectors of taxes, on the first Monday of January, April, July, and October, on demand of such county property appraisers and collectors of taxes after approval by the Department of Revenue, and shall pay, his or her warrant for an amount equal to one-fourth of four-fifths of the total amount of commissions received by such county property appraisers and collectors of taxes or their predecessors in office from the state during and for the preceding year, and the balance of the commissions earned by such county property appraiser and collector of taxes, respectively, during each year, over and above the amount of such installment payments herein provided for, shall be payable when a report of errors and double assessments is approved by the county commissioners and a copy thereof filed with the Department of Revenue.History.—s. 7, ch. 70-243; s. 22, ch. 73-172; s. 1, ch. 74-234; s. 1, ch. 77-102; s. 968, ch. 95-147; s. 3, ch. 96-397; s. 173, ch. 2003-261.Note.—Consolidation of provisions of former ss. 192.101, 192.114, 192.122.
FL Stat § 192.105 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.105 - Unlawful Disclosure of Federal Tax Information; Penalty.

192.105 Unlawful disclosure of federal tax information; penalty.—(1) It is unlawful for any person to divulge or make known federal tax information obtained pursuant to 26 U.S.C. s. 6103, except in accordance with a proper judicial order or as otherwise provided by law for use in the administration of the tax laws of this state, and such information is confidential and exempt from the provisions of s. 119.07(1).(2) Any person who violates the provisions of this section is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.History.—s. 1, ch. 78-160; s. 20, ch. 88-119; s. 37, ch. 90-360; s. 232, ch. 91-224; s. 48, ch. 96-406.
FL Stat § 192.115 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.115 - Performance Review Panel.

192.115 Performance review panel.—If there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 for 2 separate years, the Governor shall appoint a three-member performance review panel. Such panel shall investigate the circumstances surrounding the disapprovals and the general performance of the property appraiser. If the panel finds unsatisfactory performance, the property appraiser shall be ineligible for the designation and special qualification salary provided in s. 145.10(2). Within not less than 12 months, the property appraiser may requalify therefor, provided he or she successfully recompletes the courses and examinations applicable to new candidates.History.—s. 22, ch. 80-274; s. 6, ch. 82-208; ss. 20, 80, ch. 82-226; s. 969, ch. 95-147.
FL Stat § 192.123 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 192 - Taxation: General Provisions|192.123 - Notification of Veteran’s Guardian.

192.123 Notification of veteran’s guardian.—Upon the receipt of a copy of letters of guardianship issued pursuant to s. 744.638, the property appraiser and tax collector shall provide the guardian with every notice required under chapters 192-197 which would otherwise be provided the ward.History.—s. 20, ch. 84-62.
FL Stat § 195.0011 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 195 - Property Assessment Administration and Finance|195.0011 - Short Title.

195.0011 Short title.—Chapter 195 shall be known as the “Property Assessment Administration and Finance Law.”History.—s. 1, ch. 73-172.