Legal Opinion
Ago
Florida Attorney General Reports
Decided October 29, 1974Published
1Opinion of the Court
QUESTION: Has the reorganization by Congress of the United States Post Office Department into the United States Postal Service subjected said Postal Service's property to ad valorem taxation for the year 1974 and subsequent years?
SUMMARY: Property owned by the United States Postal Service is immune from ad valorem taxation. Your question is answered in the negative. Section 196.199(1)(a), F.S., provides that property owned and used by the United States — except such property as is made subject to state and local taxation under any law of the United States — shall be exempt from ad valorem…
2Cases cited6 opinions
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Park-N-Shop, Inc. v. SparkmanSupreme Court of Florida · 1957
- Lawhorn v. LawhornDistrict Court, S.D. West Virginia · 1972
- Detroit Window Cleaners Local 139 Insurance Fund v. GriffinDistrict Court, E.D. Michigan · 1972
- Riverside Military Academy, Inc. v. WatkinsSupreme Court of Florida · 1944
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