s INDEX s SUNLAND TRAINING CENTERS (Cont.)

Inmates (Cont.) Guardianship, 393.04 Maintenance, payment for, 393.021, 393.09 Pay patients, 394.12 Removal, 393.05 Transfer, 393.05, 393.10

Institutions under Fort Myers, training center, 965.01 Gainesville, training center, 965.01 Marianna, training center, 965.01 Miami, training center, 965.01 Orlando, training center, 965.01

Location; new farm colony; Lee county, 393.01 Location of centers, 965.01 Medical research center on mental retardation,

establishment authorized at Orlando, 393.013 Mental retardation division; supervision, .393.01 Name changed to Sunland training center, 393.01 Organization, etc., 393.01 Pay patients; bond for payment of sum charged,

394.12 Payment for maintenance of inmates, 393.021,

393.09 Physicians, 393.02 Purpose, 393.06 Removal of inmates, 393.05 Restoration to mental competency

Appeal from order, 393.12 Attorney for cases of indigency, 393.12 Certificate, issuance of by superintendent,

393.12 Hearing, 393.12 Petition, by whom filed, 393.12

Rules and regulations, 393.02 Sla:te hospital

Removal of child to, 393.05 Transfer of patients, 393.10

Superintendent; appointment, 393.02 Supervision and control, 393.01 Support, 393.02 Welfare trust fund; creation, use, legal invest-

ment, 965.081 Wes:t of Apalachicola river

Cooperation with federal, county or municipal agencies, 393.012

Eminent domain; acquisition of lands, 393.012 New center, study and selection by commis-

sion, 393.012

SUPERINTENDENT OF PUBLIC INSTRUCTION See: SCHOOLS AND SCHOOL CODE

SUPERINTENDENTS See: Specific institutions or heads

SUPERSEDEAS Appeal

Bond Exemption of constitutional official, 59.14 Municipalities, surety not required, 64.04 Not required of the state or political sub-

division, 59.14 Requirements, 59.13 Taxing districts, surety not required, 64.04

Chancery, 59.13 Criminal cases See: Criminal cases Drainage districts, 298.10 Forfeiture, 167.27 Interlocutory decision, 59.13 Landlord and tenant, recovery of possession,

83.27

SUPERSEDEAS (Cont.) Appeal (Cont.)

Operates as supersedeas or stay under certain conditions, 59.13

When to operate, 59.13 Bonds, execution when required, 59.14 Certiorari; reviewing decisions of board of ad-

justment, cities and towns, 176.17 Cities and towns, bond, surety not required,

64.04 Criminal cases

Appeals Bonds

Enforcement and forfeiture, 932.521 Justice of peace courts, 932.54 Municipal courts, 932.52, 932.521

Costs; bond, 920.02 Defendant, insolvency of, 924.17 Habeas corpus

Appeal, 79.11 Pending trial, 909.22

Insolvency of defendant, 924.17 Justice of peace courts, 932.54 Municipal courts, 932.52, 932.521

Juvenile court; appeals not to operate as, 39.14 Motion and order, 59.13 :Municipal courts

Appeals from, 932.52, 932.521 Enforcement and forfeiture of bonds, 932.521

Prohibition, rule, in, 80.07 Public service commission, actions by and

against, 350.64 State fire marshal, review from orders, 633.091 Taxing units, bonds, surety not required, 64.04

SUPERVISOR OF ELECTIONS See: ELECTION CODE

SUPERVISOR OF INSPECTORS See: BUREAU OF INSPECTION

SUPERVISORS Drainage districts See: DRAINAGE DISTRICTS Malt and vinous beverage business See: ALCO·

HOLIC BEVERAGES AND LIQUORS Registration See: ELECTION CODE Roads and bridges See: ROADS AND BRIDGES;

HIGHWAY CODE

SUPPLEMENTARY PROCEEDINGS See: EXECUTION

SUPPORT OF DEPENDENTS Arrest, 88.161 Aliorney general

Office designated as state information agency, 88.171

Powers and duties, 88.171 Award unconnected with divorce, 65.09 Bond, requirement, 88.231 Child support moneys, misuse of, 828.201 Children, 856.04 Complaints for support

Contents of, 88.111 Petition for minor, 88.131 Procedure of court

Initiation state, 88.141 Responding state, 88.181, 88.191

Construction of law, supplemental remedy, 88.041 Costs and fees, 88.151 Court as initiating state See: Ini:tia:ting state,

court as Court as responding atate See: Responding

state, court as

4939

s INDEX s SUPPORT OF DEPENDENTS (Cont.) SUPPORT OF DEPENDENTS (Cont.)

Definitions of terms used in law, 88.031 Desertion of wife and children, withholding sup-

port; penalty, 856.04 Dulies of supporl

Application under law, 88.081 Choice of law, 88.081 Enforcement of, 88.101 Extent of, 88.051

Evidence of husband and wife, 88.261 Exlradilion

Persons failing to provide for support, 88.061 Relief from, 88.071

Fees and cost, 88.151 Foreign support orders

Additional remedies, 88.321 Clerks, duty to maintain registry, 88.341 Enforcement, 88.371 Jurisdiction, 88.361 Registration, 88.331

Petition for, 88.351 Registry, 88.341 Remedies, additional, 88.321

Hearings, 88.181, 88.271 Husband and wife, evidence of, 88.261 IDegifunate children

Natural father to support, 39.11 Withholding support, 856.04

Iniliating state, court as Costs and fees, 88.151 Defined, 88.031 Duties of court, 88.141, 88.251 Jurisdiction by arrest, 88.161 Order of support, copies furnished by respond-

Political subdivisions furnishing support; rem-edies, 88.091

Procedure of courl Generally, 88.201 Initiating state, 88.141 Order of support, 88.211 Participation in proceedings under present

law; effect, 88.291 Responding state, 88.181, 88.191

Purpose of law, 88.021 Relief from extradition, 88.071 Remedies

Addition to other remedies, 88.041 Political subdivision furnishing

88.091 Repealer of former law, 88.301 Responding stale, courl as

Additional powers of court, 88.231 Costs and fees, 88.151 Defined, 88.031 Duties of court, 88.181, 88.191, 88.241 Jurisdiction by arrest, 88.221 Order of support

support,

Copies furnished initiating state, 88.221 Issuance of, 88.211

Payments, application of, 88.281 Short title, 88.011 State attorney, duties re, 88.181 State information agency, duties, 88.171 Support, extent of duties of, 88.051 Title of law, 88.011 Uniformity of interpretation, 88.311 Violation of order of court, punishment, 88.231 Wife, support, 856.04 Withholding support, penalty, 856.04

ing state, 88.221 Interpretation of law, 88.311 Interstate rendition, 88.061 Jurisdiction by arrest, 88.161

SUPREME COURT

Jurisdiction of courl Enforcement of law, 88.101 · Participation in proceedings, effect of, 88.161

Legislative intent of law, 88.021 Male persons without means of support, va-

grants, 856.02, 856.03 Minors, petition for, legal custodians may bring,

88.131

Obligor Defined, 88.031 Extent of duties of support, 88.051 Extradition

Condition preceding, 88.061 Relief from, 88.071

Official to represent plaintiff in proceedings in-itiated in state, 88.121

Order of support, 88.211, 88.221 Participation in proceedings under present law;

e1fect, 88.291 Payments, 88.231

Application of, 88.281 Escambia county, payment made to clerk of

court of record, 43.141 Petition for minor, legal custodian may bring,

88.131

Petitioners Department of public welfare to represent,

88.121 Representatives of this state to appear in be-

half, 88.121 State attorney to represent, 88.121

4940

Acting chief justice, A5 S4 Appeals See: APPEAL AND ERROR: CRIMI·

NAL PROCEDURE; DISTRICT COURTS OF APPEAL, Ch. 35

Appellate jurisdiction, A5 S4 Escambia county court of record, A5 S4

Appropriation, Ch. 282 Assignment of judges by chief justice, 25.071 Attorney general to represent state, 16.01 Bond validation, proceedings for; conclusiveneu

of decree, 75.08, 75.09 Building; control and supervision, 25.271 Candidates, grouping names on ballots or voting

machines, 100.071 Capital cases, sitting en bane. A5 S4 Certified questions from

Circuit judges, procedure and requirements, 59.42

Federal courts, 25.031, 25.032 Ceniorari

Misconception of remedy, 59.45 Power to issue, A5 S4 Public service commission orders, 366.10

Chief justice Assignment of judge

Certain courts, to, 25.071 Power, 25.071

Duties, powers, etc., A5 Ss2, 4 Impeachment trials, presiding, A3 529 Selection, 25.061 Temporary assignment of judges, 25.071 Term; selection, A5 S4, 25.061 Vacancy, filling, 25.061

Clerical employees, 25.241

s INDEX s SUPREME COURT (Cont.)

Clerk Appointment, A5 S4, 25.191 Assistants, compensation, 25.241 Bond, 25.191 Books, filed, etc., 25.221 Clerical employees, employment by, 25.241 Compensation, 25.241 Costs, issuance of execution, 58.12 Decisions, certified copies, 25.301 Deputy clerk, appointment, duties, etc., 25.201,

25.241 Docket of cases, 25.221 Duties, 25.201, 25.231, 25.241, 25.301 Fees

Certified copies of opinions, 25.301 Filing, 25.241

Filing and preserving opinions and decisions, 25.301

Law schools, reports, etc.; furnished, 241.10 Oaths, administering, 90.01 Office, 25.211 Opinions of court

Copies furnished to certain persons, 25.241 Filing, A16 S6 Transmission to lower court, 59.36

Personnel, employment, 25.241 Records, 25.221 Seal of court, 25.221 Supreme court reports, furnishing, to univer-

sity of Florida college of law, 241.10 Term of office, 25.191 To furnish reports to university of Florida law

school, 241.10 Collaboration with federal courts and courts of

other states as to uniform rules, 25.032 Costa

Copies of record of papers on file, 58.11 Execution, 58.12 State; against, 939.12

Court cases, publication, 25.381 Death warrant, authority to issue, 9~.13, 922.14 Decisions See also: Opinions

Certified copies, 25.301 Filing, 25.301 Free, publication, A16 S6

Decrees, power to execute, 25.041 Deputy clerk, 25.201, 25.241 District courts of appeal

Rules of practice and procedure, 35.07 Seal, prescribing, 35.09

Docket, 25.221 Governmental reorganization committee, mem-

ber of judiciary to serve on, 13.80 Governor, request of opinions, A4 S13 Habeas corpus; power to issue, A5 S4, 79.01 Impeachment proceedings, A3 S29 Judgments, A5 S4

Effective date, A16 S6 Execution, 25.041 Power to execute, 25.041

Judicial power established, A5 S1 Jurisdiction, A5 S4 Justices

Absent, disabled, etc., A5 S14 Assignment of, to other courts; district courts

or circuit courts, 25.071 Automatic retirement, 25.171 Bond of clerk, approval, 25.191 Bond of marshal, approval, 25.251 Chief justice See: Chief justice Circuit judge substituted for, A5 S2

SUPREME COURT (Cont.) Justices (Cont.)

Clerk, appointment, 25.191 Compensation; legislature may prescribe, A5

S19, 25.091 Election, A5 S15, 25.011 Expenses; per diem and mileage, 112.061 Habeas corpus, 79.01 Impeachment, A3 S29 Judicial administrative commission, member of

43.16 Legislative journals for, 283.15 Number; bench, on, A5 S4, 25.011 Oaths, administering, 90.01 Opinions, 25.311 Per diem and mileage, 112.061 Practice of law by, prohibited, A5 S18, 123.09,

123.20 Prohibited activities, A5 518 Qualifications, A5 S13 Quorum, A5 S4 Retirement, A5 Ss 17, 19, 26, 25.101

See also: SUPREME COURT .JUSTICES, DISTRICT COURT JUDGES. AND CIR· CUlT JUDGES RETIREMENT SYSTEM

Appropriation, 25.101, 25.131, Ch. 282 Automatic retirement, 25.171 Benefits under other retirement law, 25.161 Circuit judges, retirement law unaffected,

25.141 Deductions from salary, 25.122 Effect on circuit judges' retirement law,

25.141 Fund, appropriation, 25.101, 25.131 Justice or judge; assigned to active judicial

service; compensation, 25.073 Law practice forbidden, 25.151 Notice of acceptance, 25.122 Pay, 25.112 Prerequisites, 25.122 Qualifications, 25.112 Recall to duty, A5 S19, 25.071, 25.073 Requirements, 25.112 Restrictions on practice of law, 25.151 Retired justices

Assigned to judicial service, 25.071, 25.073 Compensation, 25.073 Special assignment for certain former jus-

tices, 25.072 Temporary assignment, 25.071 Travel expense, 25.073

Rights acquired under other law, 25.161 Transfer to supreme court justices, district

court judges, and circuit judges retirement system, 123.02

Salaries, A5 S19, 25.091 Special assignment for certain former justices,

25.072 Special terms, appointment, 25.012, 25.071 State or political office, holding prohibited,

A5 SIS Substitution of circuit judges, 25.071 Supersedeas, order, 59.13 Supreme court reports, 25.311 Temporary assignment of, by chief justice,

25.071 Term, A5, Ss15, 16, 25.011, 25.021 Treason, report, 779.02 Vacancies in office, filling, 25.012 Withholding records from successor, 839.15

Juvenile court; certiorari to appeals, 39.14

Librarian Appointment, 25.341 Custodian of books, 25.341

4941

s INDEX s

SUPREME COURT (Cont.) Librarian (Cont.)

Obtaining books for exchange authorized, 25.361

State publications; obtaining for exchange au-thorized, 25.361

Library Annual appropriation, A16 S27 Books

Custody, 25.221, 25.341 Delivery to other departments, 25.311 Exchange or sale, 25.351, 25.361 Purchase, 25.351

Librarian See: Librarian Obtaining books for exchange authorized,

25.361 Selection of books for, A16 S27 State publications; obtaining for exchange,

25.361 Taking books from, 16.10

Mandamus, power to lSsue, A5 S4 Marshal

Appointment, 25.251 Bond, 25.251 Building custody, 25.271 Compensation, 25.281 Contempt fund, established, 25.291 Designation, 25.251 Duties, 25.262, 25.271 Grounds and buildings, custodian of, 25.271 Process of court, power to execute, 25.262 Supreme court building, custody, 25.271

Office at seat of government, A16 S10 Opinions

Certified copies; sale, 25.301 Clerks, A16 S6, 25.241, 59.36 Decisions of court, distribution, 25.311 Filing, 25.301 General, A16 S6 Governor's request, A4 S13 Recording, 25.241 Reports of decisions, distribution

Attorney general, 25.311 Cabinet officers, 25.311 Circuit judge, 25.311 Clerks, U. S. district courts, 25.311 County judge, 25.311 Criminal court, judge, 25.311 Governor, 25.311 Judge, district courts of appeal, 25.311 Legal depository, 25.311 Prosecuting attorney, 25.311 Public defenders, 25.311 Public officers; certain officials entitled to,

25.321 Solicitors, 25.311 State attorney, 25.311 State property, reports to remain, 25.331 State universities, 25.311 U. S. district court of appeals, fifth circuit,

25.311 Volumes, re-supplied, 25.321

Original proceedings, bonds not required for cer-tain officers, 69.03

Practice of law by justices, prohibited, A5 S18, 25.151, 123.09, 123.20

Printing, classified, 283.04

Process Execution by sheriff, 30.15 Service by publication, authority to promulgate

rules, 48.16 Prohibition, power to issue, A5 S4

SUPREME COURT (Cont.) Quo warranto, power to issue, A5 S4 Quorum, A5 S4 Real estate commission, appeals from orders,

475.35

Records Clerk's duty, 25.221 Custody, 25.221 Dockets, etc., 25.221 Territorial court of appeal, 25.181

Reporter, attorney general as, A4 S22

Reports Attorney general; copy for, 16.10 Distribution of volumes, 25.311 Printing and distribution

Library of congress to be furnished copies, 283.24

Persons to receive copies, 25.311 Resupplying, 25.321

Property of state, 25.331 Resupplying volumes, 25.321 School of law, use, 241.10

Retirement See: SUPREME COURT JUSTICES. DISTRICT COURT JUDGES, AND CIRCUIT JUDGES RETIREMENT SYSTEM

Rules Collaboration with other courts of last resort

as to certain uniform rules, 25.032 Designation of statutes which should be re-

pealed or superseded, 25.371 Effect of rules contrary to statutes, 25.371 For court's operation, A5 S2 Invalidity of conflicting laws, 25.371 Power of court to prescribe, 25.032 Supersede chapter 59 Florida Statutes 1941,

59.44 Seal, 25.081, 25.221 Sheriff process, execution, 25.262 Sitting in body or divisions, A5 S4 Special assignment for certain former justices,

25.072 Statutory powers, 25.041

Tenus Adjournment; authority, 25.051 Number, 25.051 Place of holding, 25.051 Regular, 25.051 Time of holding, 25.051

United States supreme court, sentences, reduc-tion, time, 921.25

University of Florida law school, law books fur-nished to, 241.10

Workmen's compensation; review of compensa-tion order, 440.25, 440.27

Writs, power to issue, A5 S4

SUPREME COURT JUSTICES, DISTRICT COURT JUDGES, AND CIRCUIT JUDGES RETIRE· MENT SYSTEM Absence, unexplained; retirement benefits to be

determined by commission, 123.19 Actuarial tables; comptroller to approve, 123.07 Appropriation, 123.02, 123.16, 123.21 Average final compensation defined, 123.06(5)

Beneficiary Reduced payments to, 123.07, 123.17 Refund of contributions, 123.11, 123.17 Written designation, 123.11

Circuit judges retirement system; contributions transferred from, A5 Ss17, 19, 123.02

4942

s INDEX s SUPREME COURT JUSTICES. DISTRICT COURT

.JUDGES. AND CIRCUIT JUDGES RETIRE· MENT SYSTEM (Cont.) Comptroller

Actuarial tables approved by, 123.07 To administer, 123.01

Compulsory membership, 123.15 Contributions

Amount, 123.02 Circuit judges, back contributions, 123.14 Personal representatives; refund of, 123.11 Prior service, amount, 123.03(4) Refund to heirs, 123.11 Salary deductions, 123.02 Transfer from former systems, 123.02

Creation, 123.01 Death before retirement, 123.07, 123.11 Deductions, amount of, 123.02, 123.03, 123.03(4) Definitions, 123.24, 123.36 Disability

Disappearance or unexplained absence; re-tirement benefits, 123.19

Judicial retirement; benefits, 123.17 Permanent, 123.08

Disability benefits, 123.08 Medical examination, 123.08 Minimum benefits, 123.08

Disappearance; retirement benefits determined by commission, 123.19

Divisions of court; social security coverage; des-ignation, 123.01

Election for certain benefits, 123.03, 123.04, 123.-14, 123.15

Eligibility, 123.03 Establishment, 123.01 Examination, periodically, 123.08 Existing retirement rights, 123.12 Forfeiture, prior service credit, 123.12 Judicial disability retirement fund

Appropriation, 123.21 Creation, 123.18 Established, 123.18 Transfer of certain funds into, 123.18

Judicial retirement for disability; benefits, 123.17 Justices of supreme court, retirement See: Jus-

tices under SUPREME COURT Membership

Compulsory, 123.15 How effective, 123.03

Optional participation, 123.03 Participation in

Members of existing retirement systems, 123.03(1), 123.03(3), 123.03(4)

Nonmembers of existing retirement systems, 123.03(2)

Permanent disability, 123.08 Physical or mental disability, 123.08 Practice of law while drawing benefits prohibit-

ed, 123.09, 123.20 Prior service

Contribution, 123.03 Credit allowed, 123.03 Transfer, 123.03

Qualification for retirement, 123.04 Records and reports, 123.30 Reduced benefits with remainder to surviving

spouse or beneficiary, 123.07, 123.17 Reemployment, transfer to state and county re-

tirement, 123.05 Refunds, 123.03, 123.05 Resumption of office after refund, 123.10

SUPREME COURT JUSTICES. DISTRICT COURT JUDGES. AND CIRCUIT JUDGES RETIRE-MENT SYSTEM (Cont.) Retirement benefits

Actuarial table approved by comptroller, 123.07

Amount of, 123.13 Basis

Average final compensation, 123.06(5) Circuit judges, A5 Ss17, 19, 123.06(1) District court of appeal judges, A5 Ss17, 19,

123.06 Service as judge and justice, 123.06(3) Supreme court justices, A5 Ss17, 19, 123.-

06(2) Disability

Benefits, 123.08 Judicial retirement for, 123.17, 123.18 Medical examination, 123.08 Minimum benefits, 123.08

Disappearance or unexplained absence; bene-fits to be determined by commission, 123.19

Election to take, 123.04 Judicial retirement for disability, 123.17 Optional, 123.07 Options, 123.13 Reduced, with remainder to surviving spouse

or beneficiary, 123.07, 123.17 Schedule of pay, 123.17 Table of benefits, 123.04

Retirement board Composition, 123.04 Investment of fund by, 123.04

Retirement; qualifications, 123.04 Retirement trust fund, appropriation, 123.02,

123.04, 123.05 Rights under old system, prescribed, 123.12 Schedule of pay, 123.17 Selection of option, 123.07 Separation from service, refund, 123.05 Social security benefit; division B. 123.01

Activation of division B; sections controlling, 123.22

Administration of division, law applicable, 123.23

Administrator Defined, 123.24 Form of election furnished by, 123.25 Reports by, and records, 123.30

Agreement defined, 123.24 Amendments at future date, 123.32 Application of law, 123.23 Appropriation for referendum election, 123.31 Benefits, 123.29 Contributions, withholding certain amounts,

123.28 Coverage, defined, 123.24 Failure of referendum; effect, 123.26, 123.33 Florida industrial commission, state agency,

123.24 Fund, trust, 123.28 Future amendments, 123.32 Members, eligibility for, 123.01, 123.25 Referendum

Appropriation for referendum election, 123.31

Election for social security coverage, 123.26 Failure of; effect, 123.26, 123.33 Governor to call, 123.26 Holding, 123.25

State agency, Florida industrial commission, 123.24

Transfer to division B, 123.25 Trust fund, 123.28 Withdrawal prior to agreement, 123.25

4943

s INDEX s SUPREME COURT JUSTICES. DISTRICT COURT

JUDGES, AND CIRCUIT JUDGES RETIRE· MENT SYSTEM (Cont.) Social security benefit; division C, 123.01

Activation of division C; sections controlling, 123.34

Administration of division, 123.23 Administrator

Defined, 123.36 Form of election furnished, 123.25 Reports by; records, 123.41

Amendments at future date, 123.43 Application of law, 123.35 Appropriation for referendum, 123.42 Benefits, 123.40 Contributions; withholding certain amounts,

123.39 Definitions, 123.36 Future amendments, 123.43 Members, eligibility for, 123.01, 123.37 Records and reports, 123.41 Referendum, failure by eligible members of

division B; effect, 123.44 State agency, Florida industrial commission,

123.24 Transfer to, 125.25 Trust fund, 123.38

Supreme court justices retirement See also: Jus-tices under SUPREME COURT

Surviving spouse, reduced benefits, 123.07, 123.17

Table of benefits, 123.04

Termination of service Refund of contributions, 123.05 Retaining contributions in retirement fund

· Later retirement at age sixty, 123.05(2) Pending reassumption of service, 123.05(1)

State and county retirement, transfer, 123.05 Transfer

Division B, to; procedure, 123.25 Membership, of; from other systems, 123.03(1) Other systems, additional contributions, 123.05 State and county, to; conditions precedent,

123.05 . Supreme court justices, transfer of contribu-

tions to system, 123.02 Unexplained absence; retirement benefits to be

determined by commission, 123.19 Year defined, 123.06(5)

SUPREME COURT REPORTS See: SUPREME COURT. Ch. 25

SUPREME EXECUTIVE POWER Vested in governor, A4 S1

SURETIES See also: BAIL: BAIL BONDS; SURETY COM·

PANIES: INSURANCE Actions, limitation of, 95.02 Affidavit, bonds, 137.09 Alimony and child support bond for payment;

default; liabilities, 65.19 Attachment bonds

Generally, 76.12 Judgment against, 76.31 Release, 76.29

Attachment suits, 76.31 Attorney at law, 454.20 Bidders for county bonds, 130.05 Bonds

Appeals from municipal court to circuit court; enforcement and forfeiture, 932.521

SURETIES (Cont.) Bonds (Cont.)

Attachment, 76.12, 76.29, 76.31 Forthcoming, 55.35, 83.14, 83.17, 83.18 Official, A16 S13 Peace, 37.21

Clerk of circuit court, 28.03, 28.05 Clerks, criminal courts of record, 32.15 Contribution between, 45.05 Cost and fees in justices' courts, 81.26 County depositories, 136.01, 136.02, 137.07 County officers

Amount, 137.08 Requirement, 137.01

Criminal cases, DR S9 Employees of carriers, 452.01, 452.04 Execution against, 55.19 Executors and administrators, 78.07 Forthcoming bonds

Distress for rent, 83.14, 83.17, 83.18 Execution, 55.35

Garnishment, 77.18, 77.24 Injunction against disposition of property by

principal, 64.10 InSurance companies See: Surety insurance or

Surety insurance contracts under INSURANCE Justification, circuit court clerk's bond, 28.04 Liability of sureties

Damages caused by failure of sheriff to comply with section, 30.14

Sheriffs failing to pay over money, 30.21 Limitation of actions, 95.02 Motor vehicles, secondhand dealers, 320.27 Navigation districts, bonds for directors, 374.331 Ne exeat bond, surrender of principal by, 62.21 Officers

Compromise by state of claim against, 27.12, 27.13

Delin9uent, statement to sureties, 215.12 Private mvestigative agencies, 493.09 Proceedings to enforce obligations of removed

personal representative, 734.20 Replevin, 78.07, 78.13 Savings bank loans, 654.05 Secondhand dealers, motor vehicles, 320.27 Sheriffs

Deputies, 30.09 Justifieation of sureties, 30.03 Large counties, 30.02 Liabili~ of sureties, 30.06 Obligation of sureties, 30.03 Small counties, 30.01

Subrogation to lien of judgment, 55.13 Suits to enforce contribution, 45.05

SURETY COMPANIES See also: BAIL BONDS; SURETIES As sureties on official bonds, A16 S13 Attachment bonds, 76.12 Banks and trust companies, claims against de-

posits, 661.22 Bonds, 30.05

Attachment, 76.12 Contractors; mechanics' lien law, 84.231 School officials, 237.31 State board of registration for foresters, sec-

retary, 492.09 Canal authority, board of director's bond, 374.151 Clerk circuit court, 28.05 Contractors, bond; mechanics' lien law, 84.231 Declaration of trust, transacting surety buainesa

under, 609.01

4944

.s INDEX 8 SURETY COMPANIES (Cont.)

Foreign companies Permits to do business, 613.01-613.03, 613.05 Sureties on bonds of employees of carriers,

452.02 Incorporation law applicable, 608.01

Process Designation of office, etc., for service, 47.45 Service, 47.33

Recognition of, 337.17

Sureties on bonds Automobile association, arrest bonds, 649.041 Clerks of circuit courts, 28.05 Contractor, mechanics' lien law, 84.231 County officers, 137.01, 137.04, 137.10 Deputy sheriffs1 30.09 Drainage district

Laws; requirement, 298.61 Treasurers, 298.17, 298.47

Employees of carriers, 452.01-452.03 Garnishment, 77.18 Naval stores inspectors, 523.11 Official bonds, 113.07 Sheriffs, 30.04, 30.05

SURF BIRDS Game birds, 372.001

SURGEONS See: PHYSICIANS AND SURGEONS. Ch. 458

SURPLUS FUNDS Banks and trust companies, 659.04 Building and loan associations, 665.17 County commissioners; investment; regulatlODI,

125.31 Tax sales, 193.48

SURPLUS PROPERTIES Additional restrictions; imposed by board. 217.-

12 Agents, appointment, 217.13 Bids, 217.17, 217.18,217.20

Board of commissioners of slate institutions Agent, board to act as for political subdivi-

sions, 217.15 Agents, employees, etc.; authorized to ap-

point, 217.13 Authority to act as agent for political subdi-

vision in purchasing property, 217.15 Authorized to construct certain facilities, 217.-

11 Bids, 217.15 Hearings, proceedings; transfer to, 217.10 Information, distribution of to political sub-

divisions, 217.15 Official agency, designated, 217.04 Procurement and distribution of property;

authorized to negotiate for, 217.04 Property, transfer to, 217.06 Records; transfer to, 217.08 Restrictions, additional, 217.12 Revolving fund; transfer to, 217.07 Rules and regulations, adoption of, 217.14 Transfer of property, records, etc., 217.06-

217.08 Warehouses, authorized to construct, 217.11

Board, transfer of property to by Florida devel-opment commission, 217.08

Certain employees of commission to retain em-ployment, 217.13

Competitive bids, 217.18, 217.20

SURPLUS PROPERTIES (Cont.) Construction of law, 217.20 Contract, authorized, 217.03, 217.15,217.19 Contracts; requirements, 217.19

Counties Acquisition, 125.38 Contracts for purchase, lease or procurement

of surplus properties authorized, 217.16 Disposal, 274.05

County agencies, contracts for purchase, lease or procurement of surplus properties authorized. 217.16

County boards of public instruction, contracts for purchase, lease or procurement of surplus properties authorized. 217.16

Definitions, 217.02 Designation of agent for bidding, 217.17 Dissemination of information, 217.15 Donation, acceptance authorized, 217.03 Employees; appointment of, 217.13 Exemption from compliance with laws rela-

tive to sealed bids, 217.18 Facilities, construction and maintenance of by

board, 217.11

Florida development commission Certain employees of to retain employment,

217.13 Cooperation with other governmental agen-

cies and individuals, 288.13 Gifts or grants, acceptance, 288.09 Surplus property; transfer of property and

records, 217.06, 217.07, 217.21

Hearings, proceedings Continuation of, 217.10 Transferred to board, 217.10

Information, to secure and distribute to all polit-ical subdivisions, 217.15

Legislative intent, 217.01 Municipalities, contracts for purchase, lease or

procurement of surplus properties authorized, 217.16

Obligations to be performed by board. 217.05 Official agency, designation, 217.04 Outstanding commitments, contracts or other

obligations, effect of law, 217.05 Personnel, employment, 217.13 Political subdivisions, distribute and dissemi-

nate certain information re, 217.15 Procedure for acquiring, 217.18 Proceedings; to be transferred and continued.

217.10 Procurement or distribution of property; official

agency designated, 217.04 Property, transfer of to board, 217.06 Purpose of law, 217.18, 217.19 Regulations, adoption of, 217.14 Repealing provisions re, 217.21 Resolution to enter bid, 217.17 Restrictions, imposing certain, 217.12

Revolving trust fund Separate, to remain, 217.07 State treasurer, duties re, 217.07 Transfer to board, 217.07

Rules and regulations Adoption, 217.14 Continuation of commission's rules, 217.09 Cooperation with federal agencies, 217.09 Use of former rules, 217.09

State agencies, contracts for purchase, lease or procurement of surplus properties authorized. 217.16

4945

s INDEX s SURPLUS PROPERTIES (Cont.)

State and political subdivisions, authority to purchase, 217.03, 217.16

State-owned tangible personal property; dispo-sal, 273.05, 273.07

Surplus property, defined, 217.02 Taxing districts, disposal by counties, 274.06 Terms of purchase, 217.19 Transfer of property to board, 217.06 . United States, authority to contract with, 217.03 Warehouses, construction and maintenance for

storage, 217.11

SURRENDER Principal by sureties on ne exeat bond, 62.21

SURVEYORS See also: COUNTY SURVEYORS Corporations, 472.11 Definition, 472.01 Examination by board, 472.04 Expenses of administration. 472.04 Fees

Amount, 472.04 Disposition, 472.04

Land surveyors Certificates, 472.06 Liens, 85.05 List; publication, 472.12 Registration. 472.02, 472.09 Renewal of registration. 472.09 Third party lands; entry, conditions, 472.14

Partition. em:ployment to make, 66.06 Penalty for VIOlation of law, 472.13 Practice of land surveying, board, registering

with, 472.02 Qualifications, 472.04 Registration

Certificates Corporations, 472.11 Fees, 472.06, 472.07 Issuance, 472.03,472.06 Reissue, 472.10 Revocation, 472.03, 472.10

Examination of applicants; exemptions, 472.05 Exemptions, 472.08 Qualifications of applicants, 472.04 Reciprocal agreements with other states, 472.07 Renewal annually, fee, 472.09

State board of engineer exam.inen Certificate of registration

Issuance, 472.06 Renewal, 472.09 Revocation, 472.10

Corporations engaged in surveying; regula-tions, 472.11

Examinations, 472.03, 472.05 Persons exempt from examinations, 472.08 Publication list annually, 4n.12 Reciprocity with other states, 472.07 Records, prima facie evidence, 472.10 Registration, 472.02

Third party lands, entry, conditions, 472.14 Violation of laws regulating; penalty, 472.13

SURVEYS See also: Division of geology under CONSER-

VATION, STATE BOARD OF; ARCHEOLOG· ICAL SURVEY

Canal companies, right-of-way, 360.01 Chief drainage engineer m trustees of lnte:mal

improvement fund Approval, 253.39 Lands affected, 253.40 Plats and field notes filed when. 253.41

SURVEYS (Cont.) Chief engineer of drainage district, 298.16 Cities or towns and additions thereto, 177.02,

177.07, 177.09 County surveyor, 143.01 Drain by counties, 156.02, 157.03 Homestead, 222.03 Railroad companies, right-of-way, 360.01 Shellfish grounds; cost, 370.16 Soil See: Soil survey and mapping under

AGRICULTURE AND HORTICULTURE

Vesse·ls Examination by board, 310.23 Pilot commissioners, duties, 310.21 Records, 310.22

SURVIVAL OF ACTIONS See also: ABATEMENT AND REVIVAL OF

ACTIONS Personal injuries, 45.11

SURVIVORS Witnesses' testimony as to transaction with de-

cedents, 90.05

SURVIVORSHIP Joint estates, abolition, 689.15 Joint savings share accounts, 665.15 Presumption of order of death; simultaneous

death law, provisions control, 736.041 Uniform simultaneous death law, 736.05

SUSPENSION Attorney See: ATTORNEYS AT LAW, Ch. 454 Fines and forfeitures, 940.01 Insurance companies and agents See: Individual

heads under INSURANCE Licenses, etc. See: Specific heads Particular officers and others See: Specific heads

SUSPENSION FROM OFFICE See also: Suspension under OFFICERS By governor, process, senate approval. A4 S15 Treason. A4 Sll

SUWANNEE COUNTY Appellate district, first, 35.02 Boundaries, 7.61 Circuit court terms, 26.24 Congressional district, second, 8.01 Judicial circuit, 26.04 Poultry and domestic animal disease laboratory;

establishment, construction, operation, 585.621 Representatives in legislature, number, 10.021,

10.03 Senatorial district, 10.01, 10.011

SWAMP LANDS See also: DRAINAGE; DRAINAGE BT COUl'f·

TIES, Ch. 157; DRAINAGE DISTRICTS, Ch. 298; INTERNAL IMPROVEMENT FUND. Ch. 253

Grant of alternate sections to railroads, 253.19, 253.20

Grants to riparian proprietors not inclusive, 271.02

Rights-of-way, railroad and canal companies, 360.04

SWANS Game birds, 372.001

SWEARING See: OATHS; PERJURY. Ch. 837

:4946

s INDEX s SWEET BAY

Presenation, 866.06

SWEET CORN See: CELERY AND SWEET CORN MARKET-

ING ORDERS

SWEET POTATOES Standard bushel, 531.01 Weight to be marked on package, 531.03

SWIMMING Equipment used, sales tax on See: Recreational

equipment under SALES TAX

SWIMMING POOLS Examination and inspection, 514.04 Fencing, 125.01, 167.101 License tax, 205.21 Nuisances, abatement, 514.07 Permits to operate, 514.03 Regulations, 381.031 Revocation of permits to operate, 514.05

SWIMMING POOLS (Cont.) Supervision by state board of health, 514.02 Violation of law; penalty, 514.06, 514.07

SWINDLES Private dwellings, searches, 933.18

SWINE See: Hogs under LIVESTOCK; Animal diseases

under ANIMALS AND ANIMAL INDUSTRY

SWORD CANES Improper exhibition, 790.10

SWORDS Improper exhibition, 790.10

SYNAGOGUE Buildings, injury, 822.03

SYRUP Adulteration, etc., 865.07

4947

T TABLES

Florida Statutes Alphabetical chapter index, volumes 1, 2 Courts, volume 3 Mortality, volume 3 Numerical title and chapter index, volumes 1,

2 Population; alphabetically, numerically, vol-

ume3 Repealed and inactive sections, volume 3 Section changes made by latest session of leg-

islature, volume 1 Tracing general acts of the legislature, vol-

umeS . Transferred sections, volume 3

TAGS Commercial feed See: AGRICUL TUBE AND

HORTICULTURE Fertilizers See: FERTILIZER Fishing boats See: BOAT REGISTRATION

AND SAFETY LAWS License tax and license plates See: MOTOR

VEHICLES

TALLAHASSEE See: CAPITOL: SEAT OF GOVERNMENT;

STATE OF FLORIDA First appellate district, headquarters, 35.05

TAMPA-HILLSBOROUGH COUNTY EXPRESS-WAY AUTHORITY Agreements, lease-purchase See: Lease-purchase

agreements Audit required, 348.69

Bonds Action, notice of final; required, 348.54 Appointment of trustees, 348.58 Bondholders

Pledges enforceable, legal action, 348.67 Rights and remedies of. 348.58 Trustee1 appointment of; notice, 348.58

Cancellatlo~ 348.56 Certificates1 mterim; temporary bonds, 348.56 Credit or taxing power of state and county

not to be pledged, 348.55 Deeds of trust, indentures, etc.; as security

for, 348.56 Default in payments, 348.58 Execution, 348.56 Exemption tax, 348.65 Expenses; travel and other, 348.52 Fiduciary funds, investment in bonds, 348.66 Instruments, negotiable, 348.56 Interest rates, 348.54, 348.56 Investment

Bonds, legal investments, 348.66 Fiduciary funds, 348.66 Proceeds of refunding bonds, 348.57 Securities; bonds qualified for investment

of public funds, 348.66 Issuance authorized, 348.54, 348.56, 348.57 Liability personal; none, 348.56 Liens of pledges; when binding, 348.56 Negotiable instruments, 348.56 Notice of final action required, 348.54 Payments

Default in, 348.58 Security for, 348.54, 348.56

Personal liability, none, 348.56

TAMPA-HILLSBOROUGH COUNTY EXPRESS· WAY AUTHORITY (Cont.) Bonds (Cont.)

Pledges Enforceable 348.67 Liens of, when binding, 348.56 Provisions of resolutions as, 348.56 What authorized 348.56 When valid and binding, 348.56

Receiver, default in payment of bond, 348.58 Redemption, 348.56 Refunding bonds, 348.57 Resolution

Issuance, for, 348.56 Pledges, provisions of, 348.56

Sale, 348.56 Securities; bonds qualified for investment of

public's funds, 348.66 Security for payment, 348.54, 348.56 Tax exempt, 348.65 Taxing or credit power of state and county

not to be pledged1 348.55 Temporary bonds; mterim certificates, 348.56 Trustee

Appointment, 348.58 Mandamus to enforce rights of bondholders,

348.58 Receiver, 348.58 Suits and enjoinders, 348.58

Conduct of business; general powers, 348.54 Construction of cables, pipelines, water mains,

etc., 348.54 Contracts, authority to enter into, 348.52, 348.54 Cooperation with other units, boards, agencies,

and individuals, 348.63 Corporate purpose, performance of, 348.53 Covenants of the state, 348.64 Deeds of trust, indentures, etc., authorized to

enter into, 348.56 Definitions, 348.51 Delegation of powers to employees, 348.52. Design standards, 348.681 Development commission, contract with; fi-

nancial service, 348.52 Eminent domain, powers of, 348.54, 348.62 Employees, delegation of powers to, 348.52

Facilities Constructing and maintaining, 348.54 Leasing, 348.54 Notice of lease of, 348.54

Federal agencies Gifts, contracts, transactions, 348.54 Lease-purchase agreements with, 348.60

Financial service; contract with development commission, 348.52

Governing authority, 348.52 Hillsborough county

County commissioners, membership in au-thority, 348.52

Gasoline tax funds, 348.54, 348.60 Gifts from; contracts and transactions with,

348.54 Planning and zoning commission

Authority's consultation with, 348.68 Joint public hearings, 348.68 Preliminary studies and recommendations,

348.68 Rentals to authority, authorized, 348.60

:4948

T INDEX T

TAMPA-HILLSBOROUGH COUNTY EXPRESS-WAY AUTHORITY (Cont.) Improvements, 348.54 Indentures, deeds of trust, etc., authorized to

enter into, 348.56 Land and property, acquisition. 348.62 Lease-purchase agreements

Authorized, with goverrunental agencies, 348.60

Federal agencies, 348.60 Payments, 348.60 Pledges; limitations, 348.60 Power to covenant, 348.60 Rights of bondholders enforced, 348.58 Road department as lessee, 348.60 Terms and provisions prescribed, 348.54, 348.60 Transferral to lessee, 348.60

Leases; facilities and property; limited period, 348.54

Legal powers, 348.54 Members

Chairman appointed, 348.52 Compensation, 348.52 County commissioners, 348.52 Ex officio, 348.52 Not personally liable on bonds, 348.56 Personnel, employment by, 348.52 Quorum, 348.52 Removal from office, 348.52 State road department, member of board,

348.52 Money, right to borrow, 348.54 Municipalities; gifts from; contracts and transac-

tions with, 348.54 Planning and construction; consideration and

consultation, 348.68 Pledges

Gasoline tax fund; limit; excess, 348.60 Obligations, proceeds, reserves, etc., 348.56

Powers, legal, 348.54 Powers of authority, 348.53, 348.54

Separability, 348.70 State pledge of consistency, 348.64 Supplemental to other existing powers, 348.70

Property Acquisition by eminent domain or otherwise,

348.62 Holding, acquiring, leasing authorized, 348.54 Transaction involving, public notice required,

348.54 Purpose of authority, 348.53 Rates, fees, rentals

Authorized to fix and alter, 348.54 Pledging authorized, 348.56

Resolutions Bond, 348.56 Vote to make effective, 348.52

Routes, determination of, 348.68 Rules for use and occupancy of expressway;

enforcement, 348.59 Seal, 348.54 Standards, design. 348.681

State Agencies

Boards, etc.; cooperation with, 348.63 Defined, 348.51 Gifts from; contracts and transactions with.

348.54 Covenants of; not altering authority's rights,

348.64

TAMPA-HILLSBOROUGH COUNTY EXPRESS-WAY AUTHORITY (Cont.) State (Cont.)

Credit or taxing power of. not to be pledged, 348.55

Grants from; lease, etc., with, 348.54 Lease-purchase agreements with federal

agencies, 348.60 State road department

Agent of authority; payment to1 348.61 Funds, services, etc., to author1ty, authorized, 348.60

Lease-purchase agreements; rentals, 348.6() State road system, part of, 348.60 Taxation; exemption from, 348.65 Title of law, 348.50 Tolls, authority to fix and alter, 348.54 Traffic control, 348.59 Traveling and other expenses, 348.52 Trustees, 348.58

TANGELOS See: CITRUS FRUIT

TANGERINES See: CITRUS FRUIT

TANGIBLE PERSONAL PROPERTY See also: TAXATION; PERSONAL PROPERTY County tangible property See: PERSONAL

PROPERTY License tax, business of trading, bartering, etc.,

205.59 Sales tax See: SALES TAX, Ch. 212 State property; state tangible personal property

See: STATE PROPERTY-TANGIBLE PER· SONALTY

Tank cars, license tax, 205.54 Tax law violation, 200.43 Tax returns, 200.08

TAPE RECORDINGS Obscene material, prohibition, 847.011

TAPPING Wire tapping, punishment, 822.10

TARGET SHOOTING Sunday, 855.08

TARPON, FISH See: SALT WATER FISHERIES; CONSERVA·

TION, STATE BOARD OF TATTLERS

Game birds, 372.001 TATTOOING

Persons under eighteen years of age, penalty, 877.04

TAVERNS See: HOTELS, Chs. 385, 509

TAX ASSESSORS OR TAX COLLECTORS See: TAXATION

TAX ON SALES, USE AND PRIVILEGES See: SALES TAX

TAX SALES OR DEEDS See: TAXATION

TAXATION See also: COUNTY TAXES: MOTOR FUELS,

Ch. 208; ESTATE TAXES, Ch. 198; LICENSES AND LICENSE TAXES: SALES TAX, Ch. 212; COUNTY WATER SYSTEM AND SANI-TARY SEWER FINANCING; STATE REVE-NUE COMMISSION

4949

T INDEX T

TAXA'TION (Cont.) TAXATION (Cont.) Assessments (Cont.) Accounts; apportionment of accounts, 193.31

Acts of omission or commission not to defeat payment of tax, 192.21

Ad valoren1 ~es County school tax; ad valorem millage, 236.25 Motor vehicles, license tax in lieu of, A9 S13 Restrictions, A9 S2 Trailers; assessment and collection of, 200.45

Admissions tax See: SALES TAX. Ch. 212 Advertising and selling lands for unpaid taxes,

193.51 Agricultural and horticultural

Crops, taxability of certain products, 192.063 Lands used for agricultural purposes; assess-

ments, 193.11, 193.201 Millage allowed; agriculture and livestock

fund, 193.32 Aircraft

Fees for registration, 330.11 Lien for nonpayment of registration fees, 330.16

Airports and landing fields, exemption as to cer-tain property, 332.05

Alcoholic beverages See: ALCOHOLIC BEVER-AGES AND LIQUORS

Amusement, admission tax See: Adnlisaions un-der SALES TAX. Ch. 212

Anticipation certificates, issuance for school capital outlay, A12 S18

Application Annual application required for exemption.

192.062 Notice; vacate plats, 192.30

Apportionment Accounts of, 193.31 Intangible property, A9 S1

Appraisers of county property; appointment, 193.111

Anned forces, members, homestead exemption, 192.161

Assessn1enis Additional, 193.37 Agriculture and livestock

Lands used for agricultural purposes, 193.-11, 193.201

Millage allowed, agriculture and livestock fund, 193.32

Annual levy to defray county expenses, 193.32 Appraisement of county property, 193.111 Assessor, duties in preparing rolla. 193.11,

193.21, 193.63 • Back taxes, 193.23 Bank stock, 193.08 Basis, 192.05, 193.11 Bonds, coupons or other evidence of indebted-

ness, 192.34 Challenges, real estate owners, procedure,

193.271 Chancery jurisdiction, 196.01 Chartered companies; benefits of, A9 S7 Cities, 193.17 Clerk of court, 193.28 Complaint against, 193.12, 193.25, 193.271 Comptroller duties re See: Taxation under

COMPTROLLER Construction improvement, process of being

completed, 193.11 Contest, when suit must be brought, 192.21 Corporate property, place, 193.06 Corporate stock, 193.08 Correction of errors, 193.37, 193.38

4950

County commissioners may raise or lower value fixed by assessor; penalty, 193.27

County; lands sold to, A9 S5, 193.63 Division of funds, 193.44 Double assessments reported, 193.38 Effect, 193.49 Eminent domain

Proceedings, 73.061 Prorating of taxes, 73.061

Equalization Assessor, clerk to act in absence of, 193.28 County commissioners, duties re, 193.27 Equality of rate, A9 S1 Meetings, etc., 193.25

Equipment companies; basis, 193.11 Erroneous statement of owner's name, effect,

193.21 Executors or administrators, designation of

capacity, 193.19 Financing for reassessment of property, pro-

cedure, 193.112 Guardian, designation of capacity, 193.19 Homesteads, liability for, A10 S7 Illegal, payment, A9 S8 Intangible personal property See: Assessments

under Intangible personal properly Invalid, when, 192.21 Jurisdiction of cases involving, A5 S6 Just valuation; defined, 192.05 Land

Against which state holds certificate, 193.18 Sold to state, 193.23 Where and how, 193.06

Leasehold interest in certain subsurface rights, 193.221

Levy, A9 S3 Lien, 193.49 Limitation of assessment for back taxes, 193.23 Loans, cost of reassessments, 193.112 Mandamus, use to enforce tax levy, 192.34,

196.16 Maps, 193.17 Meetings; complaint hearings, 193.25 Millage determined, 193.03, 193.32 Mineral rights, 193.221 Mode of assessment, 193.021, 193.03, 193.031

Land in cities and towns, 193.17 Land outside citi~s and towns, 193.20 Name of last known owner, 193.21 Railroads, 195.01, 195.09 Telegraph lines, 195.03

Municipalities, A9 S5, 193.17 Name of last known owner, 193.21 Oath to list of personal property, 193.13 Personal property See: Personal properly Proceedings to challenge value, 193.271 Proceedings to declare invalid, 69.01 Property, removal; pending attachment, 76.17 Public lands, special assessments, 270.24 Railroad lines, unknown owners, 195.04 Rate

Bank stock, 193.08 Determination, duty1 193.31 Uniform and equal, a9 S1

Real estate See: Real properly Reassessment, financing of, 193.112 Religious society property, 193.07 Returns

Banking, loan and trust companies, 193.09 Duty to make, 193.12 Errors and omissions, 193.37 File, failure to; in whose name assessed,

193.21 Make, failure to, 193.12

T INDEX T

TAXATION (Cont.) Assessments (Cont.)

Returns (Cont.) Oaths administered by assessors, 192.20

1

Railroads and street railroads, 195.01, 195.04. 195.09

Steamboats1 etc., 193.10 Telegraph 1ines, 195.03 Time for making, 193.11, 193.12 Watercraft owners, 193.10

Review, 193.18, 193.25, 193.28 Riparian lands, liability for, 192.61 Rolls

Affidavit, form, 193.24 Annexing warrants, 193.29, 193.35 Assessor, duty, 193.11, 193.21, 193.63 Blanks, 193.15 Certification, 193.29 Completion

Date, 193.25 Examination by commissioners, 193.25,

193.29 Comptroller, privilege of inspecting, 193.29 Copies, 193.29 Correction, 193.29 County, lands sold to, 193.63 Delivery, 193.29 Disposition, 193.30 Divisi.on of funds, 193.44 Endorsed by county commissioners, 193.29 Entries, 193.31 Examination by county commissioners, 193.-

29 Index, 193.22 Lands upon which taxes are sold to be

shown, 193.63 Recapitulatory talJles submitted to comp-

troller for approval, 193.29 Representative character to be distinguished.

193.19 Review by county commissioners, 193.25 Space for entries, 193.17 State, lands sold, 193.23 State tax sale certificate lands, 193.16 Use of prior rolls, 193.30 Warrant of assessor, annexing, 193.29, 193.35

Sales tax, validating certain transactions, 212.-141

Same name as preceding year, 193.28 Special taxes, 193.31 State prison farm lands, 192.10 Statutory exemptions, governing provisions,

192.051 Stock in trade, just valuation defined, 192.05 Street railroads, 195.01 Submerged lands, private ownership; liability

for, 192.61 Taxes, A9 S3 Telegraph lines, 195.03 Timber, 193.22 Time for making, 193.11 Toll bridges, 193.24 Trailers, certificates of valuation, 200.45 Transportation and telegraph companies,

193.11 Trustees, 193.19 Turpentine rights, 193.22 Uniform, purpose of law, 192.31 Validation, 192.32 Validity of certain prior ass£ssments not im-

paired, 192.23 Valuation

Agricultural lands, 193.11 Bank stock, 193.08 Complaint against, 193.12, 193.13, 193.271,

193.28

4951

TAXATION (Cont.) Assessments (Cont.)

Valuation (Cont.) Determination by assessor, 193.13 Electric railroads, 193.11 Equal and just; purpose of law, A9 S1, 192.31 Equipment companies, 193.11 ExP.ress companies, 193.11 Failure to make return, 193.12 Freight lines, 193.11 Mineral rights, 193.221 Personal property not listed, 193.14 Railroads, 193.11 Raising or lowering by county commission-

ers, 193.27 Real estate, 193.22 Sleeping car companies, 193.11 Telegraph companies, 193.11 Timber and turpentine, rights, 193.22

Wrong name of owner, effect, 193.21 Assessors

Acts of omission or commission not to defeat payment of tax, 192.21

Annual application required for exemption, 192.062

Appraisement of county property filed with, 193.111

Appropriation for commissions, Ch. 282 Ascertainment of taxable persons and prop-

erty, 193.11, 193.21 Assessment

Estimates; reports by; to county superin-tendent of public instruction, 237.08

Method; real or personal property, 193.021 Roll, disposition, 193.30

Assistants Appointment, AS S7, 193.11, 193.1S Bond, 193.18 Com~ensation, 193.1S Districts, duties, AB S7 Duties, AB S7, 193.1S Fees, 193.18 Oath, 193.18 Removal, 193.18 Revision of lists, 193.18

Bonds, 137.03 Broward county, duties, compensation, AS

Ss18, 19 Budget making authorities, millage adjust-

ments, 193.03, 193.031 Budget to be annually submitted to comptrol-

ler, 193.02 Business situs on certain instruments; tax-

ability, 199.041 Certify actual assessed valuation of property

to county commissioners, 129.03 Challenge of assessment value by owner, pro-

cedure, 193.271 Clerk of circuit court, 193.2S Commissioner of agriculture, agriculture, hor-

ticulture.~, stock raising, information, furnish-ing, 19.1:.!:

Commissions Calculation, 193.65 Change of boundaries of county as affecting

193.69 ' Payment, 193.66-193.69, 199.091 Tax levies, amount, 193.65

Compensation, 145.10, 193.26, 193.65, 193.69 Compliance with law, 193.25 Comptroller

Budget to be annually submitted to, 193.02 Forms and instructions furnished by, 192.31

County auditor, certify tax roll to, 129.03

T INDEX T

TAXATION (Cont.) Assessors (Cont.)

County commissioners Certify actual assessed valuation of property

to, 129.03 Inspection of office, 125.09

County superintendent of public instruction, estimates of assessments to, 237.0S

Districts; assistant tax assessor; duties, AS S7, 193.18 •

Drainage district taxes See: Taxation under DRAINAGE DISTRICTS

Duties, powers, AS S6, 193.11, 193.21, 199.071 Election

See also: ELECTION CODE First, AlB S10 Generally, AS S6

Failure to perform d;uties, pe~alty, 193.'73 Forms and instructions furnished by comp-

troller, 192.31 . Hillsborough county, duties, compensation, AS

SS12, 13 Homestead exemption See: Exemptions under

HOMESTEAD . Intangible personal property See: Iniangible

personal propertt Juror, disqualification, 40.0'7 Lands on which state holds certificate, 193.70 List of patented land, etc., 193.15 Loans, cost of reassessments, 193.112 Maps

Furnished, 193.17 Reappraisal, revising maps by tax assessors,

eXPense payment, 193.11 Municipal taxes, assessments, AS S22 Notice to prol?erty owners1 193.11, 193.13 Oaths, authority to administer, 192.20 Payments of commissioners to assessors, 193.-

67 . Pinellas county, duties, compensation, AS Ss20,

21 Preparing assessment rolls, duties, 193.63 Public money, handling of See: COUNTY

PUBLIC MONEYS Reappraisal; revising maps; payment of ex-

pense, 193.11 Removal from office, 199.351 Saint Lucie county, duties, compensation, A8

SS14, 15 Sales of land, information re, furnishing,

193.76 School budget, submission, estimated assess-

ment, 237.0S Speculation in county warrants, etc., 839.04 Suspension, 193.14 Tangible personal property See: Tangible

personal property Term of office1 AS S6 Time for makmg assessments, 193.11 Trailers, certificates of valuation, 200.45 Trustees of internal improvement fund to fur-

nish information relative to sales of lands, 193.76

Visiting precincts, 193.11 Volusia county, duties, compensation, AS Ss16,

17 Warrant, form, 193.35

Auditing commissions of collectors, 193.65 Auto transportation mileage tax See: Motor

carriers, road fax Banks and trust companies

Exemptions, 192.54 Documentary stamp taxes, 201.10 Morris plan banks, 192.54 Trust companies, 192.54

TAXATION (Cont.) Bank and trust companies (Cont.)

License taxes, 205.27 Returns by· authority for, 193.09 Stocks, credlts1 etc., 193.08. 193.09 Beautification ox waterways, etc., 342.03

Blanks Books, etc., comptroller to furnish, 194.25 Statistical matters, 19.12

Boats, barges, vessels, etc., 193.10 Bonds, debentures and certificates of indebted-

ness, 192.34, 201.07 Boundaries; taxing districts; determining, 193.31 Breaks, tax, 550.26 Budget

Adjustment and millage, 193.03, 193.03~ Commission, eXPenses of tax collection, ap-

proval, 192.51 Construction of law re fixing millage, 193.032 Millage raised or lowered to meet, 193.03,

193.031 Submitted to comptroller, 195.03

Business situs on certain instruments; tax-ability, 199.041

Canal authority See: CANAL AUTHORITY Canals; exemption, A16 S16 Cancellation of tax liens

Aeronautical purposes, lands acquired, public authorities for, 194.34

Certain tax on county acquired property, 192.60

Conditions for, A9 SS County school board property, 192.60 Delinquent taxes; lands used for roads, 192.59 Futch act

Certificates and liens outstanding at time act passed, 193.04

Certificates purchased under, 192.37 Game preserve purposes, lands acquired by

United States, 194.33 Lands used for certain purposes by county

commissioners, 192.59 Public road purposes, lands acquired by state

authorities, 194.34 Reforestation purposes, lands acquired by

United States, 194.33 Riparian rights, separate from land, certifi-

cates on, 194.63 Capital stock tax See: Capital stock tax under

CORPORATIONS Capitation taxes See: POLL TAX Certificates See: Tax cerlificales Challenge of assessment value by owner, pro-

cedure, 193.271 Chartered companies, levy for benefit of, A9 S'7 Churches

Conveyance of tax foreclosed lands by county commissioners, 194.61

Utility tax exemption, 167.432, 192.06 CigareUe fax

Additional to all others imposed, 210.02 Administration of law, 210.02, 210.03, 210.10,

561.07 Advanced and paid by dealer, 210.02 Advertising signs, tax may be stated sepa-

rately, 210.04 Agents

Authority revoked by director, 210.05 Bond, surety, filed with director, 210.08 Collection and payment, liability, 210.04 Dealers and manufacturers may be, 210.05 Fees allowed, 210.05 Stamps, purchase of, a1fixing, 210.0-i

4952

T INDEX T

TAXATION (Cont.) TAXATION (Cont.) Cigare:tie tax (Cont.) Cigarette tax (Cont.)

Amount; stated separately, 210.02, 210.04 Appeals from director's decision, 210.13 Application by dealer for hearing, 210.13 Assessment against delinquent dealer, 210.13 Beverage department employees, powers to

enforce law, 561.07, 561.08 Bonds for users of stamp metering machines,

210.o7 Bonds, surety, for payment, 210.08 Cigarette tax fund, disposition, 210.20 Cigarette vending machine, seizure and sale,

210.12 Cities and towns See: Municipal tax Collection, 210.02 Commerce clause of United States Constitu-

tion as effecting, 210.04(3) Common carriers, records, 210.09 Comptroller, notified of amounts collected from

each municipality, 210.20 Contribution of certain percentage to general

revenue fund, 215.22 Copy of law and regulations, 210.10 Counterfeiting, altering, forging of stamps,

210.18 Counties without incorporated municipalities,

210.20 Court to hear appeals, 210.13 Credit to taxpayers, 210.02 Dealers

Agents, may be, 210.05 Collection, responsible for, 210.02 Credit; destroying unfit goods, 210.11 Delinquent; lien on goods, 210.04 Records to be kept, 210.09

Definitions, 210.01 Delinquent dealers, lien on goods, 210.14 Destroying unfit goods, dealers' credit, 210.11 Determination of tax upon failure to file re-

turn, 210.13 Dimensions, packaging, 210.02 Director; powers, 210.10 Disposition, 210.20 Distributing agent

Defined, 210.01 Permit, 210.15

Distribution, 21'0.20 Double taxation prohibited, 210.04 Employees and assistants, salaries, expenses,

appropriations, 210.20 Evidence of being dealer, 210.09 Examination of dealers records, 210.09 Exemption from law, 210.04 Fees allowed to agents, 210.05 Fees for permits, 210.15 Forfeiture, confiscation of property, 210.12 Forging, counterfeiting, altering, etc., stamps,

210.18 Fraud, 210.18 Funds, disposition, 210.20 General revenue fund, balance, 210.20 Hearings on revocation or suspension of per-

mits, 210.13, 210.16 Imposition of tax, 210.02 Increased tax on certain cigarettes 210.02 Inspection and search without wari-ant 210.15 Inter-American center authority; collection

distribution, 210.20 ' Inventory on hand; payment of increased tax,

210.02 Invoices1 transported packages, 210.09 Legislative intent, 210.02, 210.22 Length of cigarettes basis of tax, 210.02 Lien or warrant for collection, 210.14 Loose cigarettes, sale prohibited, 210.04

4953

Manufacturers and dealers may be appointed agents, 210.05

Manufacturer's representative, defined, 210.01 Metering machines, 210.07, 210.15 Military establishments, exemption, 210.04 Municipal tax

Additional taxes J?rohibited, 210.03 Advanced and pa1d by dealer, 210.03 Authority to levy, 210.03 Certified copy of law, filing, 210.03 Collection by beverage department, 210.02,

210.03 Dealer responsible for collection, 210.03 Funds received, use regulated, 210.03 Imposed by any governing body, 210.03 Levy and collection, 184.21 Ordinance levying, to be certified to director,

210.03 Packages, size and content, 210.02 Payment to director, method, 210.03 Sale, receipt, distribution, possession, etc.,

210.03 Seller responsible for collection, 210.03 Stamps as method of collection, 210.05 Taxes, other, prohibited, 210.03 Use of funds regulated, 210.03 Vending machines, 210.03, 210.04

Out-of-state purchases, collection, 210.01, 210.02 Packages improperly stamped, 210.06 Payment by stamps, 210.05 Penalties for violations, 210.12, 210.18 Permits to dealers

Applications, fee, etc., 210.15 Director to issue, 210.15 Hearings in revocation, 210.18 Nonassignable, 210.15 One for each place of business, 210.15 Required, 210.15 Revocation or suspension, 210.15, 210.16 Traveling loct.tions, cigarettes sold at, 210.15

Possession of unstamped cigarettes, prima facie evidence that possessor is dealer, 210.09

Presumptions as to liability for t.ax, 210.04 Price may be separated from tax, 210.04 Proceeds of confiscation sale, 210.12 Purchases outside state, collection, 210.01,

210.02 Rate uniform throughout state, 210.02 Receipts, certified monthly to comptroller,

210.20 Records, reports, etc., generally, 210.09 Records to be kept by director, 210.19 Refunds, when allowed, how made, etc., 210.11 Repeat tax forbidden, 210.04 Reports of wholesale dealers, time for making,

210.09 Retail dealers; vending machine operation;

duty of, 210.07 Return, failure to file, 210.13 Review of proceedings

Appeal from director's decisions, 210.13 Before director, 210.16

Rules and regulations, etc., 210.07, 210.09-210.11, 210.15

Sales Forfeited cigarettes, disposition of proceeds,

210.12 Prohibition of certain, 210.04 Tax, subject to, 212.081 Unstamped cigarettes; beverage department

approval, 210.09 Sample packages, cigarettes; exemption, 210.04 Seizures, forfeitures, etc., 210.12 Seller responsible for collection, 210.02

T INDEX T

TAXATION (Cont.) TAXATION (Cont.) Cigare:tte tax (Cont.)

Sheriff, sell delinquent dealers' goods, 210.14 Sizes, varying lengths, 210.02 Stamps

Affixing, cancellation, etc., 210.05, 210.06 Agents may be appointed and allowed com-

mission for selling and affixing, 210.05 Agent's records, 210.09 Bond required of agents or dealers, 210.08 Counterfeiting, forging, altering, etc., 210.18 Director to regulate, 210.05 Examination of cartons by retail dealer,

210.06 Improperly stamped packages, 210.06 Metering machines, 210.07 Packages unstamped, violation, 210.06 Payment by, 210.05 Preparation and sale, 210.05 Presumption as to unstamped cigarettes,

210.06 Redemption, 210.11 Refund to dealer, unfit goods, 210.11 Sale, 210.05, 210.11 Unstamped cigarettes, 210.09

State attorney, duty, 210.12 State tax reduction, 210.02 Surety bond for payment of taxes, 210.08 Time limit, appeal by dealer, 210.13 Total amounts collected, record of, 210.19 Transfer of cigarettes for resale prohibited,

210.15 Traveling locations, cigarettes sold at; exemp-

tion, 210.03, 210.15 Unstamped cigarettes

Common carriers, duty re, 210.09 Disposal or sale of, approval of beverage

department, 210.09 Reports to beverage department, 210.09

Validity of act1 210.22 Vending machines Location of, report, 210.07 Permits to dealers, 210.07 Retail dealers; operation, duty of, 210.07 Sales, 210.04 Seizure and sale, 210.12 Transferring of, notice, 210.15

Violation of law, penalties, 210.12, 210.18 Warrant for collection, execution, etc., 210.14 Warrants drawn for payments to counties,

municipalities, 210.20 Wholesale dealers

Permits, required, 210.15 Records and reports, 210.09 Review of proceedings before director, 210.16 Revocation or suspension of permits; pro-

cedure, 210.16 Search and inspection, 210.15 Vending machine operation; duty of, 210.07

Cities and towns See: MUNICIPALITIES Citrus fruit See: CITRUS FRUIT, Ch. 601 Civil court of record, jurisdiction in case of

illegal taxes, 33.02 Clerk of circuit court See: CLERIC OF CIR-

CUIT COURT, Ch. 28

Collection Clerk of circuit court to publish monthly state-

ment, 193.36 Collection by sale of tax lien, 193.41 Delinquent license taxes, 205.11

• Discounts, 193.41 Double assessments, 193.38 Drainage districts See: Taxation under

DRAINAGE DISTRICTS Due date, 193.41

4954

Collection (Cont.) Enforcement by levy and sale, 193.41 Final report and settlement, 193.50 Fund, tax; deduction of certain percentage,

215.22 License taxes See: LICENSES AND LICENSE

TAXES Notice, 193.45 Omitted lands, 193.23 Personal property

Attachment where being removed, 193.49 Cities and towns, 193.61 Deputies to levy, 193.46 Fees, 193.46 Levy, 193.41 Payment of taxes and charges before sale,

193.47 Sale

Manner, 193.47 Surplus, disposition, 193.48 Time for, 193.41

Railroads Assessor's duties, 195.09 Certification of unpaid taxes, 195.06 Cities and towns, 193.61 Collection of unpaid certificates, manner,

195.Q7 Comptroller's duties, 195.01 Returns, 195.01 Sheriff's fees, 195.08 Side tracks and spurs, 195.05

Receipt book, comptroller to prescribe form and furnish, 193.39

Redemption of tax certificate held by state, 194.11

Sale of tax lien, by, 193.41 State prison farm lands, 192.10 Telegraph lines, 193.61, 195.03 Time for making, 193.50 Trailers, ad valorem tax, 2C0.45 Violation of regulations, 197.08 Warrants, effectiveness of those outstanding,

193.50

Collectors Acceptance of taxes

Property already paid, 193.39 Unassessed property, 193.39

Alcoholic beverages, license to manufacture, sell, etc., application filed with beverage di-rector, 561.18

Alias tax execution, effect, 199.20 Appropriation for commissions, Ch. 282 Assessment roll, delivery, 193.30 Attachment of personal property removed

from county, 193.49 Auditing commissions of collectors, 193.65 Banks, deposit of funds in, 659.24 Beverage laws, state tax; collection, reports,

561.39 Bonds

Drainage district taxes, 298.38, 298.40 Official, 137.02

Broward county, duties, compensation, AS Ssl8, 19

Budget to be annually submitted to comp-troller, 193.02

Certificates Sales to county, delivery to circuit clerk,

etc., 194.57 Tax exemption for fair associations, 616.12 Tax sales, 193.59

Certification, delinquent tax lands by comp-troller, 193.71

T INDEX T

TAXATION (Cont.) Colledors (Cont.)

Certifying unpaid taxes on railroads to comp-troller, 195.06

Clerk of circuit courts act as, when state owned certificates redeemed, 193.71

Commissions or fees Excess, division, 145.12 Forfeiture, 215.09 Monthly payments, 193.671 Payment, 193.66-193.6S Personal property, sale, 193.47 Railroad delinquent taxes, collection, 195.07 Selling lands for delinquent taxes, 193.51,

193.52, 195.07 Taxes, licenses, etc., 193.65

Compensation, 193.65 Collection drainage maintenance tax, 298.54 Maximum, 145.11

Copy of notice of sale of land, 193.53 Correction of errors, 193.37, 193.3S County bonds, taxes collected, to be paid to

trustees, 130.12 County commissioners

Inspection of office, 125.09 Monthly payments to, 193.671

Dealing in warrants, 839.06 Delinquent and defaulting

Forfeiture of commissions, 215.09 Reports

Clerk to file, 215.12 Required by certain officers, 215.08, 215.11

Summary proceedings against, 215.08 Suspension, 215.10

Delinquent license taxes, collection, 205.11 Delivery, etc., to circuit clerk, of certificate

held by county, 194.57 Deposit of funds in bank, 659.24 Deputies, 193.46 Disabled persons; motor vehicle identification

stickers, issuance, 317.01011 Drainage districts taxes See: DRAINAGE

DISTRICTS Drains by counties, 157.06 Duties, powers, term of office, etc., AB S6 Election

See also: ELECTION CODE First, A18 S10 Generally, AS S6

Erroneous assessments, correction, 193.37 Excess fees, division, 145.12 False returns, penalty, 193.74 Fees See: Commissions or fees, this head Final report and settlement, time for makinl,

193.50 Forms and instructions furnished by comp-

troller, 192.31 Hillsborough county, duties, compensation,

AS Ss12, 13 Insurance license tax, collection of, 624.0304 Intangible personal property duties re, 199.091,

199.211-199.231, 199.261-199.291, 199.331, 199.351

Juror, disqualification, ~0.07 Laws, copy, 29S.13 Licenses

Forms, 205.07 Instructions and forms furnished by comp-

troller to be followed, 205.08 Issuance, 205.07 Reports to comptroller, 205.09, 205.11

Mobile homes, trailers, etc., license fees, duties re, 320.081

Monthly Payments, 193.671 Statements, 193.39

TAXATION (Cont.) Collectors (Cont.)

Motor vehicle plates Mailing out; service charges, 320.031 Special selected numbers, fees, 320.72

Municipal taxes, assessments, A8 S22 Notice of taxes

Giving contents, 193.45 Lienholders, when, 193.45

Occupational license taxes, physicians and surgeons, prerequisite, 205.051

Outdoor theatres; qualifying certificate prior to issuance of license, 555.0S

Pinellas county, duties, compensation, A8 Ss20, 21

Public money, handling of See: COUHTT PUBLIC MONEYS

Publication of legal notices, etc., 49.01, 49.02 Receipts

Books, 193.39 County treasurer, 193.31 Destruction of twenty year old tax, 193.391 Taxes paid, 193.39

Removal from office, 199.351 Reports

Double assessment, 193.38 Errors, 193.38 Insolvencies, 193.38 Motor vehicle license fees, 320.04 Violation of license laws, 205.11

Returning tax as unpaid, 193.39 Saint Lucie county, duties, compensation,

AS Ss14, 15 Sale of lands, drainage district taxes, 298.45 School district bonds, tax collection for, 236.53 School funds payable to state treasurer or

depositories, 237.30 Selling land on which taxes have been paid,

193.55 Speculation in county warrants, etc., 839.04,

839.06 Statement

Taxes assessed, mailing, 193.45 Taxes charged, 193.36

Suspension, 215.10 Tax executions, 199.221, 199.261, 199.271 Term of office, AS S6, 100.041 Trailers, procedure for collecting ad valorem

tax, 200.45 Traveling amusement shows, license tax, 205.-

322 Volusia county, duties, compensation, AS Ss16,

17 Warrants, 17.12, 193.35, 193.50 Worthless checks, issuance to tax collector,

prosecution, 832.06

Commissicms Allowed assessors and collectors, intangible

personal property, auditing, 199.091 Assessors and collectors, 193.65, 199.091 To issue only upon payment of tax, 15.08

Comptroller of state, powers and duties, etc. See: Taxation under COMPTROLLER

Constitution of 1868, taxes under, due, A18 S1 Construction improvement upon real property;

tax assessment, 193.11 Consumer tax See: SALES TAX Corporate stock, 193.08 Corporations

Affiliated groups, 199.102 Capital stock tax See: CORPORATIONS Levy, for benefit of, prohibited, A1S, S1 Nonprofit; statutory exemptions, governing

provisions, 192.051 Report of See: CORPORATIONS

:4955

T INDEX T

TAXATION (Cont.) Correction of errors, 192.21 Counties, acquisition of property, cancellation,

192.60 County cmruruss10ners; intangible personal

property; willful failure to perform duties; removal from office, 199.351

County deeds Corrective deeds; without consideration or

further notice, 194.601 Form, 194.55, 194.56 Grantee entitled to immediate possession,

procedure for compelling, 194.54 Limitation of actions, 194.551 Notice of issuance to assessor and collector,

194.46 Sale of tax deed lands held by county, 194.55,

194.56, 194.60 Setting aside, lien for improvements and

taxes, 196.07 Title from new and original source, 194.53

County foreclosure of tax certificates See: Fore· closure of tax certificates held by county

County lands acquirec:l for non-payment of taxes Chapter 125 not to apply, 125.39 Foreclosure, 194.47, 194.51, 194.53. 194.54-

194.61 Proceedings validated, 194.474, 194.551 Sale; method, distribution of proceeds, etc.,

194.55 Sale to former o~er

County commissioners' duty, 194.472 Procedure and requirements, 194.471 Proceeds, distribution, 194.473

County purposes; assessment, A9 S5 County school board property, cancellation of

certain taxes, 192.60 County tax assessor See: Assessors County tax collector See: Collectors County water and sewer systems See: COUN·

TY WATER SYSTEM AND SANITARY SEW· ER FINANCING LAW, Ch. 153

Credits, definition, 193.01 Date, 192.04 Declaration of trust, shares as personal property,

609.051 Dedicating county held tax lands for public ue,

194.55

Deeds Corrective deeds; without consideration or

further notice, 194.601 Grantee entitled to immediate possession; pro-

cedure to compel, 194.54 Notice of issuance to assessor and collector,

194.46 Real estate, deeds and other conveyances,

201.02 Setting aside; lien for improvements and

taxes, 196.07

Definitions Credits, 193.01 Moneys, 193.01 Personal property, 192.03 Real property, 192.02

Delinquent officers See: OFFICERS

Delinquent taxes Advertising and selling lands for unpaid

taxes, 193.51 Date taxes delinquent, 193.51 Intangible personal property, executions, 199.-

211, 199.231, 199.261

TAXATION (Cont.) Delinquent taxes (Cont.)

Interest, 193.51 License taxes, penalties, etc., 205.11 Lien of taxes, generally, 192.21 Oil and gas, production tax liens, foreclosure,

sale, etc., 211.11, 211.12 Railroads; collection; fees, 195.07 Rate charges, advertisement; computation,

193.51 Redemption, 193.51, 194.45 Sale of where no outstanding state o~ed

certificate, 193.72 Trailers, ad valorem tax, 200.45

Detention homes, establishment and maintenance. 416.06

Discounts Early payment, 193.41 Redemption prior to November first, 194.07 Tangible personal property, 200.26

Disposition of funds raised to pa.) principal or interest of refunding bonds, 218.02

Districts Assistant assessor, appointment, AS S7 Division of counties, 193.18 Drainage districts See: Taxation under

DRAINAGE DISTRICTS School taxes, A12 SslO, 11

Documentary stamp tax See: Exc:IM tax• Drainage by counties See: DRAINAGE BT

COUNTIES. Ch. 157 Drainage districts See: DRAINAGE DISTRICTS Duplicate certificates ordered, 193.59 Easements survive tax sales, 192.58 Educational cooperative scholarship plans, ex-

emption, 617.62 Equality of rate, A9 S1 Equipment companies, assessment, basis, 193.11 Erroneous payments, refunds, 215.26 Errors, correction, 192.21, 193.37, 193.38 Estate taxes See also: ESTATE TAXES. Ch.

198

Excise taxes Alcoholic beverages and liquors See: Excise

tax under ALCOHOLIC BEVERAGES AND LIQUORS

Assignment of salaries, wages or other com-pensation, 201.08

Citrus fruits; automatic vending machines, I exempt, 205.632, 601.15

Documents Administration of law

Comptroller, 201.11 Interference with, 201.11

Amount, 201.01 Assignment of salaries, wages or other com-

pensation, 201.08 Avoidance of payment, penalty, 201.19,201.20 Bills of sales, transfer, etc., of personal prop-

erty, 201.04 Bonds, debentures and certificates of indebt-

edness, 201.07 Certificates of deJ?OSit, exemptions, 201.10 Collateral obligations, defined, 201.21 Collection, laws relating to, made applicable,

201.16 Comptroller duty re, use of metering

machines, 201.131 Deeds and other instruments relating to,

201.02 Distribution of taxes collected, 201.15 Documents taxable generally, 201.01 Duties of clerk, 201.12

4956

T INDEX T

TAXATION (Cont.) Excise taxes (Cont.)

Documents (Cont.) Exemptions

Certain notes and written obligatlona, 201.21

Certificates of deposit of banks, 201.10 Renewal promissory notes, 201.09

Failure to pay tax, penalty, 201.17 Forfeiture for illegally avoiding tax, 201.19 Fraud, 201.16 IDegally avoiding tax on notes, penalt7,

201.20 Increase rate, 201.02 Metering machines, use of, 201.131 Notes

Other written obligations; exempt under certain conditions, 201.21

Promissory; written obligations, to pay money, etc., 201.08, 201.21

Renewal; exemption, 201.09 Penalty for illegal use of stamp, 201.18 Reports by clerk of circuit court

Necessity, 201.12 Penalty for failure to make, 201.12

Sales under retail charge account service; amount, 201.08(2)

Stamps Cancellation, method, 201.14 Comptroller to furnish, 201.13 F!lllure to cancel, penalty, 201.17 Fmancing statements, filing; requirements M1~2 '

IDegal use, penalty, 210.18 Promissory instruments, requirements

prior to filing, 201.22 Stock certificates, 201.04, 201.05 Violation of law, penalty, 201.04, 201.11

Eggs produced in Florida See: Eggs under ANIMALS AND ANIMAL INDUSTRY

Exemption, 517.32 Fina~cing statements, filing and recording; re-

quirements, 201.22 Increased rates on deeds, etc., 201.02 Municipalities

Defined, 184.02 Levy and collection of, 184.20 Pledging, 184.20

Promis:;ory instruments, stamps required prior to filmg, 201.22

Securities dealers; exemption· effective date 517.32 ' ,

Stock certificates, sale or transfer, 201.04, 201.05

Violation. 200.03 Exemptions, A9 S12 A~icultural societies, 192.06 Aircraft manufacturers, A9 S12 Airport.s and landing fields, exemption as to

certam property, 332.05 American legion, 192.06 Application for

Annual requirement, 192.062 Oath not required on, 192.57

Armed fo;ces, members of, 192.161 Automobile parts, tires, etc manufacturers o~ A9 S13 ., .., Banks and ~st. companies, 192.54, 201.10 Benevolent msbtutions 192 06 Bonds, parking facility,'183.i4 Bridges and approaches, 192.06 Canal. authority, property of, 374.132 Certam leased property, 192.061 Charitable institutions, 192.06

TAXATION (Cont.) Exemptions (Cont.)

Charitable p~oses, property for, A9 Sl Churches; utility tax, 167.432, 192.06 Cigarette tax, 210.04 College fraternities or sororities. 192.06 Corporations, certain A16 S16, 623.09 County water and sewer systems See: COUH·

TY WATER SYSTEM AND SANITARY SEWER FINANCING LAW, Ch. 153

Disabled persons, 192.06, A9 S9 Disabled veterans; method of claiming, 192.111,

192.112 Educational

Cooperative scholarship plans, 617.62 Corporations; certain leased property, 192.-

061 Institutions, 192.06 Purposes, property for, A9 S1

Ex-servicemen Certific:Ite of disability as prima facie evi-

dence of right, 192.11 Organizations and institutions, 192.06

Fair associations, 616.12 False statements in application, 192.57 Fish hatcheries, etc., 372.19 Fraternal institutions, 192.06 Fraternities and sororities, 192.06 Game farms, etc., 372.19 Gasoline See: Gasoline tax Generally, 192.06 Head of family, A9 Sll, 192.201 Homes for the aged, 192.06 Homesteads See: HOMESTEAD Hospitals; certain leased property 192 06

192.061 ' . ' Household and personal effects A9 Sll Housing authority, property ' and projects,

423.01, 423.02 Ice plants or dealers, retail store license tax,

204.01 Industries, certain, A9 S12 Intangible personal property, 199.031 Inter-Amencan center authority bonds 554.-

W2 ' Jacksonville expressway authority 349.10 L~bor ,organiza~ions, with limitatioils, 192.08 L1branes, public, 192.06 License taxes See: LICENSES AND LI·

CENSE TAXES Limitations upon. 192.06 Literary

Institutions, 192.06 Purposes, property for, A9 S1

Loss of limbs, when, A9 S9 Medical

Research, certain leased property for, 192.061 Societies, 192.06

Members of armed forces, 192.161 Motion pictures studios, A9 S14 Motor fuel tax, United States, 209.23 Motor vehicles, A9 S13 Motorboats, exemption from personal tax,

371.64 Municipal

Owned and operated public utilities; prop-erty, 192.06, 192.52

Parking facility bonds, 183.14 Policemen's retirement funds and benefits,

185.25 Property in other counties, 192.52 Purposes, property for, A9 S1

Nursing homes, 192.06 Oath not required on applications, 192.57 Paraplegic veterans; method of claiming,

192.111

:4957

T INDEX T

TAXATION (Cont.) TAXATION (Cont.) Foreclosure of :tax cer:lifica:tes held by county

(Cont.) Exemptions (Cont.)

Parking facility bonds, 183.14 Personal effects, A9 S11, 192.201 Postage stamp vending machines, license and

excise taxes, 205.631 Private school corporations, 623.09 Property of United States, 192.06 Property used for profit making venture, tax

situs, 192.62 · . Public property, or used for public purposes,

192.06 . . aliti Public utility property of muruc1p es,

192.06; 192.52 . . Quadriplegics; method of claliDIDg, 19~.113 Religious institutions, house of worship, etc.,

192.06 Religious purposes, property for, A9 S1 Retirement benefits of state and county of-

ficers and employees, 122.15 Royal palm state park lands, 258.1~ Saint Petersburg expressway author1ty, 348.141 Sample packages of cigarettes, 210.04 Scientific

Corporations; certain leased property, 192.-061

Institutions, 192.06 Purposes, property for, A9 S1

Security dealers, from excise taxes, 517.32 Spanish-American war veterans, property of

organization, 192.06 State game lands, 372.19 State lands acquired by United States, 6.04,

6.05 Teachers' retirement system benefits, 238.15 Testamentary trust, charitable purposes, 192.06 Turnpike authority projects, 340.20 United States property, 192.06 Veterans, disabled, A9 S9, 192.06, 192.111,

192.112 Wheel chair veterans; method of claiming,

192.112 Widows, A9 S9, 192.06, 192.111, 192.112 Widows of paraplegic veterans, 192.111, 192.-

112 Women's club, 192.06 Young men's christian association, property,

192.09

Express companies Assessment, 193.11 Cities and towns; license tax, 195.14 Tangible personal property; basis of assess-

ment, 200.05 Fair and exposition associations, 616.07 Federal tax liens, notice, 28.20 Financing of reassessment of property, proce-

dure, 193.112 Fine and forfeiture fund, 142.02 Fire control units, for maintenance, 125.26 Flood control districts See: FLOOD CONTROL.

Ch. 378

Foreclosure of tax certificates held by COUDiy Certain valuations, conveyances validated,

194.551 Church lands acquired through tax foreclo-

sure suits, return, 194.61 Clerk, duties, 194.47 County entitled to immediate possession,

194.54 Easements survive, 192.58 Effect, 194.53 Errors of clerk, etc., effect, 194.47 Exemptions, municipalities, 194.47

4958

Limitations on recovery by former owners. 194.47

Notices to owner of property; requirement, 194.51

Prior owners, effect on, 194.47 Procedure, pleadings, decrees, etc., 194.47 Redemption, right to, 194.47 Sales certificates

Certain certificates, cancellation, 194.59 Over twenty years old, cancellation, 194.58 Transfer or assignments, recorded, 194.62

Strict foreclosure, 194.47 Tax

Certificates, receipt for; filing, 194.57 Deed, form, 194.56 . .

Valuation of property acqmred, fixmg, 194.55 Foreclosure of tax liens See: MUNICIPALITIES;

DRAINAGE DISTRICTS Franchise, public utility regulations not affected,

366.13 Freight lines, assessment, basis, 193.11 Frontons, 551.06 Funds acquired under county foreclosure, sale

to former owner, proceeds, distribution, 194.473 Funds collected under Murphy act, distribution,

192.46 Futch act, taxes cancelled, 193.04, 193.05 Gasoline tax

Addition to price of gasoline, 208.04 Additional •

Credits and amounts to counties; distri-bution, proceedings to determine, 208.11

Tax; collection, 208.44 Administration of law, 213.05 Agricultural purposes

Defined, 208.47 Refund of, See: Refunds

Amount, 208.04, 208.44 Aviation gasoline, exemption from, 208.05 Beekeepers, agricultural purposes, 208.47 Collection fund

Deduction of certain percentage, 215.22 Defined, 207.01 Trust fund, deposit, 624.0304

Commercial fishing Purposes, defined, 208.47 Refund See: Refunds

Commission Administration of law, 213.05 Bonds; approval of gasoline distributors,

207.06 Collection by

Penalties, 208.2!1 Unpaid, 207.10

Computation of tax due; dealers, 207.08, 208.44

Disbursement of gasoline tax money, 208.09 Gasoline distributors, reports from carriers

of, 207.13 Investigations; hearings, violations, 207.15,

208.28 Out-of-state purchased motor fuel

Levy of tax, 208.041 Monthly reports, contents, etc., 208.041

Reports to, by dealers, 208.06, 208.15 Reports to gasoline dealers, 207.14, 208.06,

208.07, 208.16, 208.24 Rules and regulations, 208.28 Secondary roads assistance act, 208.44

Compromise or settlement of claims, 207.33 Computation, 207.08 Constitutional amendment proposed, legislative

intent concerning, 208.43

T INDEX T

TAXATION (Cont.) Gasoline tax (Cont.)

Construction of roads and bridges by develop-ment commission; use, 288.28

Consumer, levy upon, 208.04 Contribution of certain percentage to general

revenue fund, 215.22 Counties, distribution of certain tax funds,

7.501 County roads as legitimate state expense,

208.10 Credits to counties, funds expended in con-

structing state roads, etc., 208.10, 208.11 Dealers, nonbonded; reports to distributors,

208.06, 208.44 Definitions, 207.01, 208.17, 208.47 Delinquent, sale of property for, 207.19 Delivery deemed made where, 208.04 Disposition of proceeds, 208.03, 208.08, 624.0324 Distribution and use, county road and bridge

bonds, A9 S16, 208.43 Distribution to counties

First gas tax, 208.08, 208.10 Second gas tax, 208.11

Distributors and others to keep records, 207.16 Emergency tax repealed, 208.44 Estimate of tax, 207.08 Exempt from certain trust funds, 215.36 Exemptions, 208.05, 208.06, 208.24, 208.45 Failure to account for tax collected, penalty,

208.19 First gas tax, disposition, 208.08, 208.10 Gallonage storage tax, 208.44 Generally, 208.06, 208.07, 208.25, 208.44, 208.45 Hillsborough county; apportionment 7.52 Invoices of sales to show whether or not tax

paid, 208.16 Issuance of certificate, licensed dealers, 208.02 Levy upon consumer, 208.04 Liens for

Commission to furnish certificates of, 207.20 Creation, 207.18 Foreclosure, procedure, 207.21 Generally, 207.18, 209.19 Real property, 207.18

Method of collecting, cumulative, 207.33 Mortgages, foreclose; procedure, 207.21 Nonbonded dealers, reports to distributors,

208.06, 208.44 Notice to dealers, 208.07 Out-of-state purchased motor fuel, tax on, 208.-

041 Payment

Manner and time, 208.06 Out-of-state purchased motor fuel, tax on,

208.041 Penalty for failure to make, 208.07 Penalty for violation of law, 208.18, 208.25 Price display signs, 208.04 Reports to commission

Contents, 208.06, 208.44 Necessity, 208.06 Penalty for failure to make, 208.07

Person, defined, 207.01 Pinellas county, apportionment, 7.52 Public high