Florida § 171.061 - Apportionment of debts and taxes in annexations or contractions.
Full text of Florida Florida Statutes § 171.061 — Apportionment of debts and taxes in annexations or contractions., with citation guidance and answers to common questions.
§ 171.061. Apportionment of debts and taxes in annexations or contractions.
(1) The area annexed to a municipality shall be subject to the taxes and debts of the municipality upon the effective date of the annexation. However, the annexed area shall not be subject to municipal ad valorem taxation for the current year if the effective date of the annexation falls after the municipal governing body levies such tax. (2) The municipal governing body, in the event of exclusion of territory, shall reach agreement with the county governing body to determine what portion, if any, of the existing indebtedness or property of the municipality shall be assumed by the county of which the excluded territory will become a part, the fair value of such indebtedness or property, and the manner of transfer and financing.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 171.061
What does Florida Statutes § 171.061 cover?
Section 171.061 ("Apportionment of debts and taxes in annexations or contractions.") 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 § 171.061?
A common citation format is "Florida Statutes § 171.061" (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 § 171.061 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.