Legal Opinion
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Florida Attorney General Reports
Decided June 16, 2011Published
1Opinion of the Court
Dear Mr. Levy:
On behalf of Mr. C. Raymond McIntyre, Highlands County Property Appraiser, you have requested my opinion on substantially the following questions:
1. Whether privately-owned property should be removed from the tax rolls and no longer subjected to ad valorem taxation because the owner has recorded a Declaration of Land Patent?
2. Whether privately-owned property should be removed from the tax rolls and no longer subjected to ad valorem taxation because the owner has transferred such property into a Common Law Pure Trust?
In sum:
1. Florida law does not provide an exemption from ad…
2Cases cited35 opinions
- Oneida Indian Nation v. County of OneidaSupreme Court of the United States · 1974
- Wilcox v. JacksonSupreme Court of the United States · 1839
- United States v. Ray Shumway Molly ShumwayCourt of Appeals for the Ninth Circuit · 1999
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Markosian v. CommissionerUnited States Tax Court · 1980
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