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QUESTIONS: 1. Is the provision of s. 138.01, F.S., which limits those who may sign a petition to change the location of a county seat to "qualified electors, who are taxpayers on real or personal property," still valid? 2. May a county seat be relocated under s.138.04, F.S., only to an incorporated municipality?

SUMMARY: Under s. 138.04, F.S., it would appear that a county seat may be changed in the manner provided by Ch. 138, F.S., to any town, village, or city within the county, irrespective of whether such town, village, or city is incorporated. AS TO QUESTION 1: I must beg your indulgence…