94
BIENNIAL REPORT OF THE ATTORNEY GENERAL
EXEMPTIONS
state on or after JUly 1, 1929, engaged primarily during ,said
period in the manufacture of steel vessels, automobile tires,
fabrics and textiles, wood pulp, paper, paper bags, fiber board,
automobiles, automobile parts, aircraft, aircraft parts, glass and
crockery manufacturers and the refining of sugar and oils, and,
including by-products or derivatives incident t<;> the manufacture
of any of the above products, shall be exempt from all taxa­
tion, except that no exemption which shall become effective by
virtue of this amendment shall extend beyond the year
1948. * * *"
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November 13, 1934
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TAX LIEN ON PROPERTY FOR 1931, WHICH PROPERTY WAS
EXEMPT, IN 1932 AND SUBSEQUENT YEARS
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Dear Sir:
This will acknowledge receipt of your letter of November 6th, in
which you request my opinion as to the following question: "Whethei'
or not property in Florida is protected against the sale and application
for Tax Deed upon Certificates for 1931 and prior years where the
property is exempt for 1932 and subsequent years."
Under the laws of Florida "all taxes imposed pursuant to the Con­
stitution and laws of this; state shall be a first lien superior to all other
liens on any property against which such taxes have been assessed
which shall continue in full fOl~ce and effect until discharged by pay­
ment * * *." Section 894, Compiled General Laws of Florida, 1927. The
fact that the property against which there is outstanding a tax sale cer­
tificate may for later years be exempt from taxation, does not, in any
way, affect the lien for taxes, and laws relating to its enforcement,
which accrued thereon prior to the time the land became exempt.
It is my opinion that your question should be answered in the
negative.
November 1, 1934.
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MEMBERS OF NAVAL MILITIA NOT EXEMPT
Dear Sir:
I am in receipt of your letter of the 30th ultimo, enclosing communi­
cation from Hon. Vivian Collins, Adjutant General, making inquiry if
members of the Naval Militia are exempt from the payment of poll taxes
for participation in the next General Election.
In reply your attention is called to section 248, Compiled General'
Laws of Florida, 1927, requiring the payment of poll taxes in order to
be able to vote in General Elections.
Dea
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-----------BIENNIAL REPORT OF THE ATTORNEY GENERAL
95
EXEMPTIONS
Your attention is further called to section 2015 of the same com­
pilation which provides that the state Militia shall be divided into four
classes: The National Guard, the Naval Militia, Marine corps and un­
organized militia. Your attention is further called to Section 2070 Which
provides every officer and enlisted man of the Florida National Guard
shall be exempt from poll tax.
You will note that all persons are required to pay poll taxes unless
exempt by statute. You will note further that of the four classes of state
Militia the statutes only exempt officers and enlisted men of the Na­
tional Guard.
.In my opinion members of the Naval Militia are not under our
present statutes exempt from the payment of poll taxes.
November 23, 1934.
LANDS-NOT EXEMPT FROM TAXATION BECAUSE EASEMENTS
GRANTED TO FLORIDA INLAND NAVIGATION DISTRICT
Dear Sir:
I have your letters to which is attached several letters from Hon­
orable Gilbert A. Youngberg. You request my opinion as to whether or
not land will be exempt from taxes if the owner grants an easement
therein to the Florida Inland Navigation District for the purpose of
permitting the deposit on the land of materia.l that may, at any time,
be dredged in connection with the maintenance of the Intracoastal
Waterway from Jacksonville to Miami.
I have been unable to locate any statute which exempts land from
taxation under the circumstances outlined. Chapter 15751, Laws of Flor­
ida, Acts of 1931, purports to cancel all taxes and tax sale certificates
and tax deeds owned by the State of Florida when the title or ease­
ment of land passes to the United States of America for canal purposes
to be used in connection with the Intracoastal Waterway above referred
to. The Florida Inland Navigation District was organized for the pur­
pose of complying with the conditions set forth· by the Congress before
the Federal Government would construct and' mai.ntain the Intracoastal
Waterway. There is nothing in this Act (Chapter 14,723, Laws of
Florida, Acts of 1931) exempting property from taxation.
November 7, 1934.
HOMESTEAD EXEMPTION AMENDMENT
Dear Sir:
Answering your inquiry, I beg to say that under the adoption of the
Homestead Exemption Amendment, Section 7, Article X, of the State
Constitution, it is my opinion that the same is effective with reference
to taxes levied and assessed thereafter. This in effect means that taxes
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