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DEFINITIONS

Author johnbsims3
Admin 

#1 - Posted: 21 Oct 2006 08:47 
"Ad valorem tax" means a tax based upon the assessed value of property. The term "property tax" may be used interchangeably with the term "ad valorem tax."
"Ad valorem tax roll" means the roll prepared by the property appraiser and certified to the tax collector for collection.
"Assessed value of property" means an annual determination of the just or fair market value of an item or property or the value of the homestead property as limited pursuant to s. 4(c), Art. VII of the State Constitution or, if a property is assessed solely on the basis of character or use or at a specified percentage of its value, pursuant to s. 4(a) or (b), Art. VII of the State Constitution, its classified use value or fractional value.
"County property appraiser" means the county officer charged with determining the value of all property within the county, with maintaining certain records connected therewith, and with determining the tax on taxable property after taxes have been levied. He or she shall also be referred to in these statutes as the "property appraiser" or "appraiser."
"County tax collector" means the county officer charged with the collection of ad valorem taxes levied by the county, the school board, any special taxing districts within the county, and all municipalities within the county.
"Couple" means a husband and wife legally married under the laws of any state or territorial possession of the United States or of any foreign country.
"Department" means the Department of Revenue.
"Enterprise zone" means an area designated as an enterprise zone pursuant to s. 290.0065. This subsection shall stand repealed on December 31, 2005.
"Extend on the tax roll" means the arithmetic computation whereby the millage is converted to a decimal number representing one one-thousandth of a dollar and then multiplied by the taxable value of the property to determine the tax on such property.
"Exempt use of property" or "use of property for exempt purposes" means predominant or exclusive use of property owned by an exempt entity for educational, literary, scientific, religious, charitable, or governmental purposes, as defined in this chapter.
"Fee timeshare real property" means the land and buildings and other improvements to land that are subject to timeshare interests which are sold as a fee interest in real property.
"Governing body" means any board, commission, council, or individual acting as the executive head of a unit of local government.
"Homestead" means that property described in s. 6(a), Art. VII of the State Constitution.
"Levy" means the imposition of a tax, stated in terms of "millage," against all appropriately located property by a governmental body authorized by law to impose ad valorem taxes.
"Mill" means one one-thousandth of a United States dollar.
"Millage" may apply to a single levy of taxes or to the cumulative of all levies.
"Non-ad valorem assessment roll" means a roll prepared by a local government and certified to the tax collector for collection.
"Permanent resident" means a person who has established a permanent residence as defined in subsection (18).
"Permanent residence" means that place where a person has his or her true, fixed, and permanent home and principal establishment to which, whenever absent, he or she has the intention of returning. A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows that a change has occurred.
"Personal property," for the purposes of ad valorem taxation, shall be divided into four categories as follows:
(a) "Household goods" means wearing apparel, furniture, appliances, and other items ordinarily found in the home and used for the comfort of the owner and his or her family. Household goods are not held for commercial purposes or resale.
(b) "Intangible personal property" means money, all evidences of debt owed to the taxpayer, all evidences of ownership in a corporation or other business organization having multiple owners, and all other forms of property where value is based upon that which the property represents rather than its own intrinsic value.
(c) "Inventory" means only those chattels consisting of items commonly referred to as goods, wares, and merchandise (as well as inventory) which are held for sale or lease to customers in the ordinary course of business. Supplies and raw materials shall be considered to be inventory only to the extent that they are acquired for sale or lease to customers in the ordinary course of business or will physically become a part of merchandise intended for sale or lease to customers in the ordinary course of business. Partially finished products which when completed will be held for sale or lease to customers in the ordinary course of business shall be deemed items of inventory. All livestock shall be considered inventory. Items of inventory held for lease to customers in the ordinary course of business, rather than for sale, shall be deemed inventory only prior to the initial lease of such items. For the purposes of this section, fuels used in the production of electricity shall be considered inventory.
(d) "Tangible personal property" means all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in s. 1(b), Art. VII of the State Constitution and elsewhere defined) capable of manual possession and whose chief value is intrinsic to the article itself. "Construction work in progress" consists of those items of tangible personal property commonly known as fixtures, machinery, and equipment when in the process of being installed in new or expanded improvements to real property and whose value is materially enhanced upon connection or use with a preexisting, taxable, operational system or facility. Construction work in progress shall be deemed substantially completed when connected with the preexisting, taxable, operational system or facility. Inventory and "Predominant use of property" means use of property for exempt purposes in excess of 50 percent but less than exclusive household goods are expressly excluded from this definition.
"Predominant use of property" means use of property for exempt purposes in excess of 50 percent but less than exclusive.
"Procedure" The property appraiser is the elected constitutional officer responsible for determining and listing the value of all property in each county. All questions of assessment are initially determined by him. If a property owner objects to a proposed assessment, the owner may appeal to the Value Adjustment Board (VAB) for that county. The Board consists of three members of the county commission and two members of the school board. The Board members may choose to employ special masters to conduct the VAB hearing for them. The Department of Revenue, Ad Valorem Tax Division, assesses the property of railroad and private car line companies and certifies the assessed values to the counties.
"Real estate used and owned as a homestead" means real property to the extent provided in s. 6(a), Art. VII of the State Constitution, but less any portion thereof used for commercial purposes, with the title of such property being recorded in the official records of the county in which the property is located. Property rented for more than 6 months is presumed to be used for commercial purposes.
"Real property" means land, buildings, fixtures, and all other improvements to land. The terms "land," "real estate," "realty," and "real property" may be used interchangeably. Real property includes all other permanent improvements on the land and is broadly classified, based on land use, as follows:
a. Single family and multi-family residential, condominia, cooperatives, townhouses, time-share developments and mobile homes; Vacant residential and unimproved acreage; Commercial/Industrial, vacant or improved; and, Agricultural.
b. By July 1 of each year, the property appraiser must report the just value of all real property in the county as of January 1. Factors to be considered in determining just value are: present cash value; use; location; quantity or size; cost; replacement value of improvements; condition; income from property; and net proceeds if the property is sold.
c. The tax due for each parcel is calculated by multiplying the taxable value by the tax rate (millage) levied by the taxing authorities within that county. The proposed tax bill is mailed to the taxpayer, usually in August or September. Any timely appeal of the tax assessment shall be made against this notice. The actual tax bill is mailed to the taxpayer, usually by November 1. The payment must be made to the tax collector by April 1 of the following year. There are discounts for early payment and penalties for delinquency.
"Taxable value" means the assessed value of property minus the amount of any applicable exemption provided under s. 3 or s. 6, Art. VII of the State Constitution and chapter 196.
"Tax certificate" means a legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by s. 197.573(2).
"Tax notice" means the tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to s. 197.3632.
"Tax rate (millage)" is set by the taxing authority for the governmental unit within which the property is located. The Florida Constitution directly authorized counties, school districts, and municipalities to levy ad valorem taxes. It also provides that special districts may be created and authorized by law to levy ad valorem taxes.
The total tax rate is the combined tax rates (millage's) of all taxing authorities having jurisdiction over property in the county. That part of the rate for general county operations and maintenance is constitutionally limited to a maximum of ten mills and is set by the county commissioners. The remainder of the county tax rate consists of various referendum-approved debt service millage for bonds and millage required by state law. Also, school districts and municipalities are limited to a maximum of ten mills for operations and maintenance. The Florida Constitution provides that no state ad valorem tax will be levied. However, each year the legislature prescribes a required local millage for each school district to provide revenue for the Florida Education Finance Program. Each special district tax rate is levied by the district taxing authority against the property lying within the special district itself. Such districts include hospital, drainage, and lighting districts. Special districts are usually less than county-wide; some districts, such as the water management districts, may cover several counties. Each tax bill consists of the total of all millage applicable to the particular property. The tax bill also includes the related taxes due for all the taxing authorities having jurisdiction over the property.
"Tax receipt" means the paid tax notice.
"Tax rolls" and "assessment rolls" are synonymous and mean the rolls prepared by the property appraiser pursuant to chapter 193 and certified pursuant to s. 193.122.
"Taxpayer" means the person or other legal entity in whose name property is assessed, including an agent of a timeshare period titleholder.
"Timeshare period titleholder" means the purchaser of a timeshare period sold as a fee interest in real property, whether organized under chapter 718 or chapter 721.
"Totally and permanently disabled person" means a person who is currently certified by two licensed physicians of this state who are professionally unrelated, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administration, to be totally and permanently disabled.
"Use" means the exercise of any right or power over real or personal property incident to the ownership of the property.

Author johnbsims3
Admin 

#2 - Posted: 21 Oct 2006 08:47 - Edited by: johnbsims3 
Glossary of Legal Definitions

Ab Initio
A Latin phrase meaning "from the beginning." A marriage which is unlawful is "void ab initio," as if it never happened.

Abandonment of Homestead

Ad Valorem Taxes

Affidavit
A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths. Sworn written statement.

Beneficial use

Beneficial use is a legal term describing a person's right to enjoy the benefits of specific property, especially a view or access to light, air, or water, even though title to that property is held by another person. [[1]] This may also be termed "beneficial enjoyment". Black's Law Dictionary (2nd Pocket ed. 2001 pg. 236.

Compare this with a "beneficial interest", where a beneficiary has an interest in a thing ("res" [[2]]) (such as a trust or estate) but does not own the underlying property. Black's Law Dictionary (2nd Pocket ed. 2001 pg. 64. This usually entitles the beneficiary to some of the income from the underlying property.

Also, compare this to beneficial owner where specific property rights ("use and title") in equity belong to a person even though legal title of the property belongs to another person. Black's Law Dictionary (2nd Pocket ed. 2001 pg. 508. For example companies often hold stocks or bank funds in their name for the benefit of a person.


Burden of Proof
The duty of affirmatively proving facts in dispute on an issue raised between parties, usually resting on one party or the other as a duty to prove the facts which support her claim.

Chattel
A tangible article of personal property. An item of personal property. Distinguished from real estate property in the sense that chattels can be picked up and taken from place to place, but a piece of real property cannot.

Claim
A debt owing by a debtor to another person or business. In probate parlance, the term used for debts of the decedent and a procedure that must be followed by a creditor to obtain payment from his estate. Cause of action.

Certificate of Lien

Code Enforcement

Common Law
Court made law as contrasted to legislature-made law (statutes). The basis for common law is stare decisis and case precedent. The first time a given fact situation and legal issue are decided by a court is referred to as the "case precedent," or the "case of first impression." All later similar fact situations raising the same legal issue are to "stare" at the prior decision, and thereby reach the same result. In effect, case precedent "predicts" the outcome of later cases that are the same or very similar.

Complaint or Petition
Plaintiff's initial pleading or claim which sets out the jurisdiction of the court, the elements of the case, and the remedy requested.

Construction Lien



Covenant
A formal agreement pledging to another that something is either done or shall be done or to the truth of certain facts.

Debenture
A type of bond that is not secured by a mortgage or lien on a specific property, but only by the general credit of the issuer.

Debtor
A person who owes a creditor; someone who has the obligation to pay a debt.

Declaration
A pronouncement of the court as to a fact or a state of affairs.

Declaration of Domicile
A pronouncement of the court as to a fact or a state of affairs. Legal document filed in public records in the county of residence that declares a person's status and where one has one's permanent home, where one lives most of the time; sometimes where one intends to have a permanent home. A party's domicile may have an impact on the jurisdiction of the court to hear an action or deal with certain claims made in an action.

Disclaimer
A statement that rejects a legal claim. This often refers to a denial of responsibility for an action or a refusal to a legal right.

Domicile
A person's permanent home, or a permanent address a person intends to return to. A current residence is not necessarily the person's domicile if the residence is only temporary. Where one has one's permanent home, where one lives most of the time; sometimes where one intends to have a permanent home. A party's domicile may have an impact on the jurisdiction of the court to hear an action or deal with certain claims made in an action.

Easement

Encumbrance
A third-party right asserted against the ownership of specific property usually as a result of a debt owed to the third-party. For example, a mortgage secured against real property, or a loan secured against personal property, like a car for instance

Error of Law
A ground of appeal claiming that the trial judge did not apply the law correctly in reaching his or her decision. This is the most common ground of appeal.
Estate
The property which a person owns or in which he or she has an interest.

Estoppal
A legal rule that prohibits a person from making a statement in court that contradicts a truth that has already been established in that court. Preventing a party from arguing out a set of restrictions when that same party relied on those restrictions earlier.

Equal Protection of the Law
The guarantee in the Fourteenth Amendment to the U.S. Constitution that all persons be treated equally by the law.

Exemption

Ex Parte
A Latin phrase meaning "on behalf of one party;" describing an application being made without notice being given to the other party. Such applications are only heard in urgent situations, for example, where a spouse has threatened to flee with the children.


Fraud
An intentional perversion of truth for the purpose of inducing another in reliance upon it to part with something of value or to surrender a legal right.

Free and Clear Title
Real property owned without encumbrances on the title and without any other debt or obligation attached to the property.


Garnishment
A court order that seizes assets from the defendant to pay off a debt. One form of garnishment is automatic withholding of the debtor's wages.

Judgment

Judgment Proof
A person who, on account of severe poverty, is not required to satisfy a court-ordered judgment calling for payment to be made to a creditor.

Head of household
A person who, in one residence, provides support for one or more people related to him by blood, marriage, or adoption. Filing as Head of Household on federal income tax returns gives some tax benefits.

Homestead
A home-owner's entire property, including house, land, and other buildings on the land.

Homestead Exemption

In Personam
A Latin phrase meaning "against the person;" a right against a person as opposed to a right involving a thing.

In Rem
A Latin phrase meaning "against the thing;" refers to a right against objects or property rather against a person.

Inverse Condemnation
Theory whereby property owner argues that the government has taken the property through regulation rather than through condemnation, and thus should pay the property owner.

Judicial lien
A lien obtained by judgment or other judicial process against a debtor.

Lien
The right of a creditor to take over some portion of a debtor's property in the event that that the debtor fails to uphold the terms of the loan agreement. A charge upon property for the satisfaction of a debt.

Lien Validity Determination

Lien Subordination
If there is a tax lien on your home or property, we can temporarily lift the lien and allow you to refinance or sell. This solution is especially useful when using equity in a property to pay off a negotiated settlement, and can also be a smart option to take advantage of favorable interest rates and market conditions. When you call, your assigned strategist can tailor this program specifically around your needs and time concerns, creating the most favorable outcome possible.

Manifesting and Evidencing Domicile (FL)

Mortgage
The conditional transfer of ownership in a piece of property to someone else in return for loaned money while retaining possession of the property. The party to whom the title is given, the mortgagee, usually a bank, is allowed to register the title of the property in his or her name if the person making the transfer, the mortgagor, fails to repay the loan.

Motion
Written or oral petitions for relief or action by a court.

Notice
Formal notification to the party that has been sued in a civil case of the fact that the lawsuit has been filed. Also, any form of notification of a legal proceeding.

Notice of Contest of Lien


Notice of Lien

Ordinance
A city or county law.

Power of Attorney

Power of Attorney (General)

Power of Attorney (Limited)

Prima Facie Case
Establishing the elements of the case so that a decision can be made in your favor.

Pro se
Latin: "on behalf of oneself." This phrase refers to a person who is not a lawyer but who chooses to represent himself in court.

Property

Putative
Alleged; supposed; reputed.

Quash
To set aside or vacate an order or judgment.

Quiet title
A legal action to settle a title dispute.

Quiet title action
A court proceeding to remove a cloud on the title to real property

Separate property
Property that is owned by only one spouse in a marriage.

Statement of Claim
A legal document in which the Plaintiff in a legal action sets out his or her claim against the Defendant and the grounds for that claim.

Summary Judgment
A judgment entered by the court when no substantial dispute of fact is present, the court acting on the basis of affidavits which show that the claim or defense of a party is a sham.

Summons A writ by which an action is commenced under common law.

Tax lien
A claim made against a property due to the owner's failure to pay taxes.

Title
In law, having the ownership of a thing; a document evincing ownership of a thing.

Author johnbsims3
Admin 

#3 - Posted: 23 Oct 2006 20:24 
abandonment
1. The act of giving up or proscribing completely. Yielding, ceding or giving up totally, especially ceding permanent control to another.
2. The voluntary relinquishment or surrender of property, or an interest in property, without any intention of resuming enjoyment or possession, or of vesting it in anyone else. The disclaiming of a right, expressly or by implication, without leaving any evidence of an intention to reclaim that right. Thus, abandonment requires two elements, an intention to relinquish a right or property and the act by which the intention is carried into effect (Roebuck v. Mecosta County Road Comm'n, 59 Mich App 128, 229 NW.2d 343, 345-6 (1975)).
The ownership of a fee title to land may be given away or sold, and it may be lost by the adverse possession; but it cannot be abandoned (East Tennessee Iron & Coal Co. v. Wiggin, 15 CCA 510, 68 F 446, 37 US 129 (6th Cir. Tenn 1895); Waldrop v. Whittington, 213 Miss 567, 57 So.2d 298 (1952); Jones v McClean (1931) 2 DLR 244 (Can)). A right to possession or use of an interest in land may be abandoned, provided there is an intention not to resume that right or interest, or some overt act or failure to act that supports that intention.
Simply not using an easement does not of itself constitute abandonment. There must be a clear intention to abandon, or an overt act that is repugnant to the right of user (Swan v Sinclair [1924] 1 Ch 254, 266, aff'd [1925] AC 227 (HL)); Zimmerman v. Young, 74 Cal App.2d 623, 169 P.2d 37 (1946); Ellis v. Brown, 177 F.2d 677 (6th Cir. Ky 1949); Gabel v. Cambruzzi, 532 Pa 584, 616 A.2d 1364, 1367 (1992); Pekarek v. Votow, 216 AD.2d 829, 628 NYS.2d 859 (1995); 28A C.J.S., Easements, § 126). For example, keeping a doorway bricked up for a number of years may not of itself amount to a sufficient indication of an intention not to reopen it; but removing a wall that contained a window, and then waiting many years before rebuilding it, shows that the beneficiary does not need the right to the light and demonstrates an intention to abandon the need for the right of light (Cook v Bath Corp'n (1868) LR 6 Eq 177, 18 LT 123; Williams v Underwood (1983) 45 P & CR 235, 256; Ernst v. Keniry, 19 AD.2d 938, 244 NYS.2d 239 (1963); Anno: 98 ALR 1291: Loss of Easement).
A lease cannot be abandoned unilaterally during its term (Colles v Evanson (1865) 19 CB (NS) 372, 19 Eng Rep 831; In Gruman v. Investors Diversified Services, Inc., 247 Minn 502, 78 NW.2d 377, 380 (1956); K & C Associates v. Airborne Freight Corp., 20 Wash App 653, 581 P.2d 1082, 1084 (1978)). However, if a tenant leaves the premises that are leased to him empty, or demonstrates a manifest intention not to occupy the premises, and then permits the landlord to re-enter and take absolute and unqualified possession of the premises, the tenancy may be said to have been abandoned; or, more precisely, the tenant has offered, and the landlord has accepted a surrender of the possession. There may be said to be a 'surrender by operation of law' (Phene v Popplewell (1862) 12 CB (NS) 334, 342, 142 Eng Rep 1171; tenBraak v. Waffle Shops, Inc., 542 F.2d 919, 924 (4th Cir. Va 1976); Atkinson v. Rosenthal, 598 NE.2d 666, 668 (Mass App Ct 1992); 51C C.J.S., L & T, § 124; 2 Powell on Real Property, § 17.05[1], 17-74). Alternatively, there may be a form of constructive eviction where the landlord takes an action that prevents the tenant's further use of the premises.
In the US, there is a considerable difference of opinion as to whether a landlord has a duty to mitigate the tenant's loss by taking steps to relet the premises after the tenant has abandoned them. In some jurisdictions, if a tenant abandons the demised premises before the end of a term and the landlord re-enters, the landlord is obliged to make reasonable efforts to relet the premises in order to minimize any claim that he may have against the tenant for past rent due (e.g. Snyder v. Ambrose, 203 Ill Dec 319, 266 Ill App.3d 163, 639 NE.2d 639, 640 (1994)). As a corollary, some jurisdictions take the view that reletting the premises amounts to accepting a surrender of the lease by the landlord, relieving the tenant of all further liability for payment of rent (e.g. Mesilla Valley Mall Co. v. Crown Industries, 111 NM 663, 808 P.2d 633 (1991)). Whereas other jurisdictions take the view that even if the premises are relet, the tenant remains liable for any loss of rental value suffered by the landlord during the remaining term of the lease (Yates v. Reid, 36 Cal.2d 383, 224 P.2d 8 (1950); Anno: 21 ALR3d 534: Damages—Mitigation by Landlord (1968); Lefrak v. Lambert, 93 Misc.2d 632, 403 NYS.2d 397 (1978); Boise Joint Venture v. Moore, 106 Or App 83, 806 P.2d (1990); Austin Hill v. Palisades Plaza, Inc., 948 SW.2d 293, 295 n. 1 (Tex 1997)—note 1 lists cases from 42 states and District of Columbia that have recognized a landlord's duty to mitigate damages in at least some situations). The Uniform Residential Landlord and Tenant Act (URLTA), which has been adopted by several states, provides that if the tenant abandons a dwelling unit, the landlord shall "make reasonable efforts to let it at a fair rental" § 4.203(c). The Model Residential Landlord-Tenant Code, § 2-308(4) contains a similar position. In California, if a tenant vacates premises the landlord has a right to declare abandonment, either by a judicial process or by notice after a period of non-payment of rent (Cal CC, § 1951.3).
Abandonment is a voluntary and wilful act and may thus be distinguished from eviction and forfeiture either of which can arise as a result of an illegal act or omission. cf. laches, repudiation. See also escheat, estoppel, frustration, lapsed land(US), release, res nullius.
Anno: 40 ALR4th 1012: Zoning—Use Abandonment by Part Occupancy.
Anno: 84 ALR4th 183: Abandonment of Leases—Modern Cases.
Anno: 62 ALR5th 219: Private Easement—Loss by Nonuse.
Anno: 18 ALR5th 437: Rent-Free Occupancy.
1 Am.Jur.2d., Abandoned, Lost, and Unclaimed Property, §§ 1-44.
63C Am.Jur.2d., Property, § 72.
25 Am.Jur.2d., Easements and Licenses, § 112-114.
49 Am.Jur.2d., Landlord and Tenant, §§ 249-251, 295, 485.
1 Cor.Jur.Sec., Abandonment, §§ 1-12.
52A Cor.Jur.Sec., Landlord & Tenant, §§ 120-129, 477.
C.J. Berger and J.C. Williams. Land Ownership and Use (4th ed. 1997), pp. 353-367 (abandonment by tenant).
J.E. Cribbet et al. Cases and Materials on Property (7th ed. 1996), pp. 501-507 (abandonment by tenant).
2 Powell on Real Property, § 17.05 "abandonment by tenant".
3 Powell on Real Property, § 34.20 "Easement—Abandonment".
6 Powell on Real Property, § 79C.06[f] "abandonment of nonconforming use".
7 Thompson on Real Property (2d ed. 1994), § 60.08(b)(3) "Abandonment of Easements".
5 Thompson on Real Property (2d ed. 1994), § 40.11 "Abandonment of Leased Premises".
Gale on Easements (16th ed. 1997), paras. 12-19—12-74.
14 Halsbury's Laws of England, Easements (4th ed.), paras. 122-125.

3. The discontinuance of a use of land for a considerable period of time, especially a non-conforming use, so that the use may not legally be resumed. It may be said, "the actual abandonment of a nonconforming use is fatal to its continuance." Borough of Saddle River v. Bobinski, 108 NJ Super 6, 259 A.2d 727, 733 (1969). However, there must be a clear intent to abandon that use, as well as actual cessation, not merely a discontinuance, of the use (Am.Jur.2d., Zoning and Planning, §§ 682-697; Anno: 57 ALR3d 279: Zoning—Resumption of Nonconforming Use). A holder of a vested building permit does not lose that consent merely by a delay in construction; there must be a manifest intention to abandon the right, unless the consent was made subject to completion within a specified (and reasonable) period of time and due notice has been given but not acted on by the permit holder. A building permit holder who has vested rights as a result of commencing construction and carrying out substantial building work, does not abrogate that right because he is obliged to cease construction due to adverse economic circumstances (Pardee Construction Co. v. California Coastal Comm'n, 95 Cal App.3d 471, 157 Cal Rptr 184 (1979)).
In English planning law, the abandonment of a use produces the result that the resumption of that use may constitute development and, therefore, requires planning permission. "[I]t is perfectly feasible in this context to describe a use as having been abandoned when one means that it has not merely been suspended for a short and determinable period, but has ceased with no intention to resume it at any particular time." Hartley v Minister of Housing and Local Government [1970] 1 QB 413, 420, 421 (CA). In this connection factors to be considered are (i) the period of time for which the use is discontinued; (ii) whether there is any intention to re-establish the discontinued use, which may be judged from the state of the property or any elected action on the part of the party seeking to re-establish the use; and (iii) any intervening user. A new use, even though in itself temporary, tends to mitigate in favour of an indication of an intention to abandon a use. "Abandonment depends on the circumstances. If the land has remained unused for a considerable time, in such circumstances that a reasonable man might conclude that the previous use has been abandoned then [the planning authority or the Secretary of State] may hold it to have been abandoned" Hartley v Minister of Housing and Local Government, supra at 420. Or, "when a use has ceased with no intention to resume it at any particular time ... then as a matter of fact the use has ceased." supra at 420. Planning permission once granted endures for the benefit of land, and any person who holds an interest in the land at any point in time, unless any condition provides to the contrary. However, a planning permission may be revoked or modified (subject to payment of compensation) (Town and Country Planning Act 1990, 75(1)). It may also be granted for a limited duration, but cannot be abandoned. However, the benefit of a particular planning permission may be lost when, pursuant to a subsequent planning permission, a landowner builds in accordance with that permission and by such action makes the former permission intractable (Pioneer Aggregates (UK) Ltd v Secretary of State for the Environment [1985] AC 132, [1984] 2 All ER 358 (HL)). Nonetheless, any planning consent that is granted must be begun within five years, or such other period as may be prescribed by the authority that granted the consent; and work that is authorised by such a consent generally must be completed within a prescribed time limit. A failure to meet such conditions may be considered a loss or abandonment of that consent and require a reversion to the previously authorised user (1990 Act, ss. 91-96; Sir Desmond Heap, An Outline of Planning Law (11th ed. 1996), pp. 179-186). See also completion notice(Eng).
4. The act of relinquishing damaged property or salvage to an insurer with the aim of claiming a total loss. See also subrogation.

Author johnbsims3
Admin 

#4 - Posted: 10 Nov 2008 07:33 
Florida Property Tax Definitions

"Ad valorem tax" means a tax based upon the assessed value of property. The term "property tax" may be used interchangeably with the term "ad valorem tax."

"Ad valorem tax roll" means the roll prepared by the property appraiser and certified to the tax collector for collection.

"Assessed value of property" means an annual determination of the just or fair market value of an item or property or the value of the homestead property as limited pursuant to s. 4(c), Art. VII of the State Constitution or, if a property is assessed solely on the basis of character or use or at a specified percentage of its value, pursuant to s. 4(a) or (b), Art. VII of the State Constitution, its classified use value or fractional value.

"County property appraiser" means the county officer charged with determining the value of all property within the county, with maintaining certain records connected therewith, and with determining the tax on taxable property after taxes have been levied. He or she shall also be referred to in these statutes as the "property appraiser" or "appraiser."

"County tax collector" means the county officer charged with the collection of ad valorem taxes levied by the county, the school board, any special taxing districts within the county, and all municipalities within the county.
"Couple" means a husband and wife legally married under the laws of any state or territorial possession of the United States or of any foreign country.

"Department" means the Department of Revenue.

"Enterprise zone" means an area designated as an enterprise zone pursuant to s. 290.0065. This subsection shall stand repealed on December 31, 2005.

"Extend on the tax roll" means the arithmetic computation whereby the millage is converted to a decimal number representing one one-thousandth of a dollar and then multiplied by the taxable value of the property to determine the tax on such property.

"Exempt use of property" or "use of property for exempt purposes" means predominant or exclusive use of property owned by an exempt entity for educational, literary, scientific, religious, charitable, or governmental purposes, as defined in this chapter.

"Fee timeshare real property" means the land and buildings and other improvements to land that are subject to timeshare interests which are sold as a fee interest in real property.

"Governing body" means any board, commission, council, or individual acting as the executive head of a unit of local government.

"Homestead" means that property described in s. 6(a), Art. VII of the State Constitution.

"Levy" means the imposition of a tax, stated in terms of "millage," against all appropriately located property by a governmental body authorized by law to impose ad valorem taxes.

"Mill" means one one-thousandth of a United States dollar.

"Millage" may apply to a single levy of taxes or to the cumulative of all levies.

"Non-ad valorem assessment roll" means a roll prepared by a local government and certified to the tax collector for collection.

"Permanent resident" means a person who has established a permanent residence as defined in subsection (18).

"Permanent residence" means that place where a person has his or her true, fixed, and permanent home and principal establishment to which, whenever absent, he or she has the intention of returning. A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows that a change has occurred.

"Personal property," for the purposes of ad valorem taxation, shall be divided into four categories as follows:
(a) "Household goods" means wearing apparel, furniture, appliances, and other items ordinarily found in the home and used for the comfort of the owner and his or her family. Household goods are not held for commercial purposes or resale.
(b) "Intangible personal property" means money, all evidences of debt owed to the taxpayer, all evidences of ownership in a corporation or other business organization having multiple owners, and all other forms of property where value is based upon that which the property represents rather than its own intrinsic value.
(c) "Inventory" means only those chattels consisting of items commonly referred to as goods, wares, and merchandise (as well as inventory) which are held for sale or lease to customers in the ordinary course of business. Supplies and raw materials shall be considered to be inventory only to the extent that they are acquired for sale or lease to customers in the ordinary course of business or will physically become a part of merchandise intended for sale or lease to customers in the ordinary course of business. Partially finished products which when completed will be held for sale or lease to customers in the ordinary course of business shall be deemed items of inventory. All livestock shall be considered inventory. Items of inventory held for lease to customers in the ordinary course of business, rather than for sale, shall be deemed inventory only prior to the initial lease of such items. For the purposes of this section, fuels used in the production of electricity shall be considered inventory.
(d) "Tangible personal property" means all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in s. 1(b), Art. VII of the State Constitution and elsewhere defined) capable of manual possession and whose chief value is intrinsic to the article itself. "Construction work in progress" consists of those items of tangible personal property commonly known as fixtures, machinery, and equipment when in the process of being installed in new or expanded improvements to real property and whose value is materially enhanced upon connection or use with a preexisting, taxable, operational system or facility. Construction work in progress shall be deemed substantially completed when connected with the preexisting, taxable, operational system or facility. Inventory and "Predominant use of property" means use of property for exempt purposes in excess of 50 percent but less than exclusive household goods are expressly excluded from this definition.

"Predominant use of property" means use of property for exempt purposes in excess of 50 percent but less than exclusive.

"Procedure" The property appraiser is the elected constitutional officer responsible for determining and listing the value of all property in each county. All questions of assessment are initially determined by him. If a property owner objects to a proposed assessment, the owner may appeal to the Value Adjustment Board (VAB) for that county. The Board consists of three members of the county commission and two members of the school board. The Board members may choose to employ special masters to conduct the VAB hearing for them. The Department of Revenue, Ad Valorem Tax Division, assesses the property of railroad and private car line companies and certifies the assessed values to the counties.

"Real estate used and owned as a homestead" means real property to the extent provided in s. 6(a), Art. VII of the State Constitution, but less any portion thereof used for commercial purposes, with the title of such property being recorded in the official records of the county in which the property is located. Property rented for more than 6 months is presumed to be used for commercial purposes.

"Real property" means land, buildings, fixtures, and all other improvements to land. The terms "land," "real estate," "realty," and "real property" may be used interchangeably. Real property includes all other permanent improvements on the land and is broadly classified, based on land use, as follows:
a. Single family and multi-family residential, condominia, cooperatives, townhouses, time-share developments and mobile homes; Vacant residential and unimproved acreage; Commercial/Industrial, vacant or improved; and, Agricultural.
b. By July 1 of each year, the property appraiser must report the just value of all real property in the county as of January 1. Factors to be considered in determining just value are: present cash value; use; location; quantity or size; cost; replacement value of improvements; condition; income from property; and net proceeds if the property is sold.
c. The tax due for each parcel is calculated by multiplying the taxable value by the tax rate (millage) levied by the taxing authorities within that county. The proposed tax bill is mailed to the taxpayer, usually in August or September. Any timely appeal of the tax assessment shall be made against this notice. The actual tax bill is mailed to the taxpayer, usually by November 1. The payment must be made to the tax collector by April 1 of the following year. There are discounts for early payment and penalties for delinquency.

"Taxable value" means the assessed value of property minus the amount of any applicable exemption provided under s. 3 or s. 6, Art. VII of the State Constitution and chapter 196.

"Tax certificate" means a legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by s. 197.573(2).

"Tax notice" means the tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to s. 197.3632.

"Tax rate (millage)" is set by the taxing authority for the governmental unit within which the property is located. The Florida Constitution directly authorized counties, school districts, and municipalities to levy ad valorem taxes. It also provides that special districts may be created and authorized by law to levy ad valorem taxes.

The total tax rate is the combined tax rates (millage's) of all taxing authorities having jurisdiction over property in the county. That part of the rate for general county operations and maintenance is constitutionally limited to a maximum of ten mills and is set by the county commissioners. The remainder of the county tax rate consists of various referendum-approved debt service millage for bonds and millage required by state law.

Also, school districts and municipalities are limited to a maximum of ten mills for operations and maintenance. The Florida Constitution provides that no state ad valorem tax will be levied. However, each year the legislature prescribes a required local millage for each school district to provide revenue for the Florida Education Finance Program. Each special district tax rate is levied by the district taxing authority against the property lying within the special district itself. Such districts include hospital, drainage, and lighting districts. Special districts are usually less than county-wide; some districts, such as the water management districts, may cover several counties. Each tax bill consists of the total of all millage applicable to the particular property. The tax bill also includes the related taxes due for all the taxing authorities having jurisdiction over the property.

"Tax receipt" means the paid tax notice.

"Tax rolls" and "assessment rolls" are synonymous and mean the rolls prepared by the property appraiser pursuant to chapter 193 and certified pursuant to s. 193.122.

"Taxpayer" means the person or other legal entity in whose name property is assessed, including an agent of a timeshare period titleholder.
"Timeshare period titleholder" means the purchaser of a timeshare period sold as a fee interest in real property, whether organized under chapter 718 or chapter 721.

"Totally and permanently disabled person" means a person who is currently certified by two licensed physicians of this state who are professionally unrelated, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administration, to be totally and permanently disabled.

"Use" means the exercise of any right or power over real or personal property incident to the ownership of the property.

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