Legal Opinion

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Florida Attorney General Reports

Decided November 1, 1974Published

1Opinion of the Court

QUESTIONS: 1. Can private roads be shown as such on a recorded plat, pursuant to Ch. 177, F.S., and other laws of the State of Florida? 2. Are open spaces and roads which are not dedicated to the general public, but are instead owned by a nonprofit property owners' corporation, exempt from ad valorem tax? 3. Is it the responsibility of the developer to compute the acreage of common properties, if the aforementioned open spaces and private roads are taxable?

SUMMARY: Private roads, open spaces, and green areas which are not dedicated to the public but are dedicated to and set aside for the use…

2Cases cited7 opinions

  1. Park-N-Shop, Inc. v. SparkmanSupreme Court of Florida · 1957
  2. Hillsborough County Aviation Authority v. WaldenSupreme Court of Florida · 1968
  3. Lummus v. Florida-Adirondack School, Inc.Supreme Court of Florida · 1934
  4. L. Maxcy, Inc. v. Fed. Land Bank of ColumbiaSupreme Court of Florida · 1933
  5. Peninsular Point, Inc. v. South Georgia Dairy Co-Op, Inc.District Court of Appeal of Florida · 1971

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