Florida § 196.1993 - Certain agreements with local governments for use of public property; exemption.
Full text of Florida Florida Statutes § 196.1993 — Certain agreements with local governments for use of public property; exemption., with citation guidance and answers to common questions.
§ 196.1993. Certain agreements with local governments for use of public property; exemption.
Any agreement entered into with a local governmental authority prior to January 1, 1969, for use of public property, under which it was understood and agreed in a written instrument or by special act that no ad valorem real property taxes would be paid by the licensee or lessee, shall be deemed a license or management agreement for the use or management of public property. Such interest shall be deemed not to convey an interest in the property and shall not be subject to ad valorem real property taxation. Nothing in this section shall be deemed to exempt such licensee from the ad valorem intangible tax and the ad valorem personal property tax.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 196.1993
What does Florida Statutes § 196.1993 cover?
Section 196.1993 ("Certain agreements with local governments for use of public property; exemption.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 196.1993?
A common citation format is "Florida Statutes § 196.1993" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 196.1993 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.