56 
TAXATION AND REVENUE SYSTEMS—FLORIDA. 
school purposes. (Art. VI, sec. 8, permits the legislature to make 
payment of this tax a prerequisite for exercise of the suffrage.) 
Sec. 8. No person or corporation shall be relieved by any court 
from the payment of any tax that may be illegal or illegally or 
irregularly assessed until he or it shall have paid such proportion of 
his or its taxes as may be legal, and legally and regularly assessed. 
Sec. 9. There shall be exempt from taxation property to the value 
of $200 to every widow that has a family dependent on her for sup 
port, and to every person that has lost a limb or been disabled in 
war or by misfortune. 
ARTICLE XII. 
Sec. 6. A special tax of 1 mill on the dollar of all taxable 
property in the state, in addition to the other means provided, shall 
be levied and apportioned annually for the support and main 
tenance of public free schools. 
Sec. 8. Each county shall be required to assess and collect 
annually for the support of public free schools therein, a tax of not 
less than'3 mills nor more than 7 mills on the dollar of all taxable 
property in the same. 
Sec. 9. The county school fund shall consist, in addition to the 
tax provided for in section 8 of this article, of the proportion of the 
interest of the state school fund and of the 1 mill state tax appor 
tioned to the county; the net proceeds of all fines collected under 
the penal laws of the state within the county; all capitation taxes 
collected within the county; and shall be disbursed by the county 
board of public instruction solely for the maintenance and support 
of public free schools. 
Seg. 10. The legislature may provide for the division of any 
county or counties into convenient school districts; * * * and 
for the levying and collection of a district school tax, for the exclu 
sive use of public free schools within the district, whenever a 
majority of the qualified electors thereof that pay a tax on real or 
personal property shall vote in favor of such levy: Provided, That 
any tax authorized by this section shall not exceed 3 mills on the 
dollar in any one year on the taxable property of the district. 
ARTICLE VIII. 
Sec. 7. Provides for division of counties into taxation districts 
by county commissioners, and the appointment of an assistant 
assessor of taxes. 
OFFICERS. 
The officers most directly concerned with taxation 
are: 
(1) The county assessor of taxes, elected for a term of two years. 
(2) The county tax collector, elected for a term of two years. 
(3) The board of county commissioners, of five members, elected 
for a term of two years, which reviews and equalizes the assessments. 
(4) The county judge, who issues all county licenses under seal 
of his court. 
(5) The state comptroller, attorney general, and treasurer, who 
constitute a board for the assessment of the operative property of 
railroads, telegraph, sleeping car, and parlor car companies. 
State Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
a. The property included and exempt.—All property, 
real and personal, in the state, not expressly exempt, 
is subject to this tax. 
(1) “Real property” includes land and buildings, fixtures and 
improvements. 
(2) “Personal property” includes goods and chattels; moneys and 
effects; all boats and vessels; all debts due or to become due from 
solvent debtors, whether on account, contract, note, or otherwise; 
and all public stocks or shares in all incorporated or unincorporated 
companies. 
(3) Exempt besides all public property are: The property of fire 
companies; the property of literary, educational, benevolent, chari 
table, and scientific institutions; all houses of public worship, the 
lots on which they stand, and the fmnishings; property of the Young 
Men’s Christian Association; parsonages; burying grounds; public 
libraries; agricultural societies; and $200 to every widow dependent 
on her own exertion, and to every person who has lost a limb or been 
disabled in war or by misfortune. By construction, nonbearing 
fruit trees are exempt. 
h. Assessment.—With the exception of the operative 
property of railroad, telegraph, sleeping car, and parlor 
car companies, the assessment is made by the county 
assessors and their assistants. It refers to the 1st day 
of January and the roll is to be made up between that 
date and the 1st day of July. Property in general is 
assessed where located. The assessor makes up the 
list on the basis of returns by the owners and “ shall 
require any person to make oath to the correctness of 
the list.” Any person refusing to take such an oath 
loses the right to a reduction of valuation. The assessor 
determines the values. Assessment is required to be 
at “true value.” 
Railroad companies, including street railroads, telegraph and 
telephone, and sleeping and parlor car companies, are assessed on 
their operative property by the comptroller, assisted and advised 
by the attorney general and the treasurer of the state; on the basis 
of reports furnished by such companies, the track and other real 
property used in the business and the rolling stock and the like 
are assessed as a whole and apportioned to each county and city 
on a mileage basis. 
A peculiarity in the assessment of real estate is that the assessor 
must begin with the lowest numbered section in each township, or 
the lowest numbered block or lot in other surveys, and proceed 
consecutively. Lands which have escaped taxation may be assessed 
for back taxes for three years. 
National bank shares are assessed at the place where the bank is 
located. The bank is made the agent of the stockholders for the 
payment of the tax, which maj'- be retained from dividends. 
When the timber, or the right to turpentine the same, belongs 
to a person other than the owner of the land, such timber or privi 
lege shall be assessed separately from the land. 
c. Equalization.—The board of county commis 
sioners reviews and revises the assessments and equal 
izes the assessment of real estate and personal prop 
erty by raising or lowering the value of any piece of 
real estate or any item of personal property, but it 
may not raise or lower the assessment of the county 
as a whole. 
There is no equalization between counties. 
2. Rate— 
It is customary for the legislature to determine the 
rate and to make a direct levy for each year by statute, 
specifying the rate for each general purpose. The con 
stitution requires a levy of 1 mill on the dollar of 
assessed valuation for school purposes. It is also cus 
tomary to give the governor power to lower the rate