Introducing ATLASLearn more
Legal Opinion

Ago

Florida Attorney General Reports

Decided February 13, 1985Published

1Opinion of the Court

Mr. William D. Townsend General Counsel Department of Revenue The Carlton Building Tallahassee, Florida 32301

Dear Mr. Townsend:

This is in response to a request from Larry Levy, the former General Counsel, for an opinion on substantially the following question:

ARE CARE AND MAINTENANCE TRUST FUNDS OF CEMETERIES AND TRUST FUNDS ESTABLISHED IN CONNECTION WITH PRENEED FUNERAL MERCHANDISE OR SERVICE CONTRACTS, REGULATED RESPECTIVELY BY CHS. 497 AND 639, F.S., FOR THE PURPOSE OF MAINTENANCE OF SUCH CEMETERIES EXEMPT FROM THE PAYMENT OF INTANGIBLE PERSONAL PROPERTY TAXES?

Your letter of inquiry states…

2Cases cited9 opinions

  1. State Dept. of Revenue v. AndersonSupreme Court of Florida · 1981
  2. Straughn v. CampSupreme Court of Florida · 1974
  3. United States Gypsum Company v. GreenSupreme Court of Florida · 1959
  4. State ex rel. Szabo Food Services, Inc. of North Carolina v. DickinsonSupreme Court of Florida · 1973
  5. DADE CTY. TAXING AUTH. v. Cedars of Lebanon Hospital Corp.Supreme Court of Florida · 1978

4 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API