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Florida Attorney General Reports
Decided March 24, 1980Published
1Opinion of the Court
Randy Miller Executive Director Department of Revenue Tallahassee
QUESTIONS:
1. Prior to the July 1, 1978, effective date of s. 3 of ch. 78-269, Laws of Florida, were fuels used in the production of electricity subject to assessment at 1 percent of just value as `goods in the process of manufacture' as set forth in s. 193.511, F. S. 1977?
2. If your answer to question 1 is in the negative, are the provisions of s. 3 of ch. 78-269, Laws of Florida, sufficient authority to reimburse local governments for revenues lost during the tax year 1978 due to 1-percent assessment of fuels used in the…
2Cases cited7 opinions
- Carlile v. GAME AND FRESH WATER FISH COM'NSupreme Court of Florida · 1977
- Lake Worth Towers, Inc. v. GerstungSupreme Court of Florida · 1972
- State Ex Rel. Riverside Bank v. GreenSupreme Court of Florida · 1958
- Gautier v. LapofSupreme Court of Florida · 1956
- Jacksonville Expressway Authority v. MilfordDistrict Court of Appeal of Florida · 1959
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