Fla. Stat. 163.395
Property exempt from taxes and from levy and sale by virtue of an execution

(1)

All property of any county, municipality, or community redevelopment agency, including funds, owned or held by it for the purposes of this part are exempt from levy and sale by virtue of an execution; and no execution or other judicial process may issue against the same, nor shall judgment against the county, municipality, or community redevelopment agency be a charge or lien upon such property. However, the provisions of this section do not apply to or limit the right of obligees to pursue any remedies for the enforcement of any pledge or lien given pursuant to this part by the county or municipality on its rents, fees, grants, or revenues from community redevelopment.

(2)

The property of the county, municipality, or community redevelopment agency acquired or held for the purposes of this part is declared to be public property used for essential public and governmental purposes, and such property is exempt from all taxes of the municipality, the county, or the state or any political subdivision thereof. However, such tax exemption will terminate when the county, municipality, or community redevelopment agency sells, leases, or otherwise disposes of such property in a community redevelopment area to a purchaser or lessee which is not a public body entitled to tax exemption with respect to such property.

Source: Section 163.395 — Property exempt from taxes and from levy and sale by virtue of an execution, https://www.­flsenate.­gov/Laws/Statutes/2024/0163.­395 (accessed Aug. 7, 2025).

163.330
Short title 163.335
Findings and declarations of necessity 163.340
Definitions 163.345
Encouragement of private enterprise 163.346
Notice to taxing authorities 163.350
Workable program 163.353
Power of taxing authority to tax or appropriate funds to a redevelopment trust fund in order to preserve and enhance the tax base of the authority 163.355
Finding of necessity by county or municipality 163.356
Creation of community redevelopment agency 163.357
Governing body as the community redevelopment agency 163.358
Exercise of powers in carrying out community redevelopment and related activities 163.360
Community redevelopment plans 163.361
Modification of community redevelopment plans 163.362
Contents of community redevelopment plan 163.365
Neighborhood and communitywide plans 163.367
Public officials, commissioners, and employees subject to code of ethics 163.370
Powers 163.371
Reporting requirements 163.380
Disposal of property in community redevelopment area 163.385
Issuance of revenue bonds 163.387
Redevelopment trust fund 163.390
Bonds as legal investments 163.395
Property exempt from taxes and from levy and sale by virtue of an execution 163.400
Cooperation by public bodies 163.405
Title of purchaser 163.410
Exercise of powers in counties with home rule charters 163.415
Exercise of powers in counties without home rule charters 163.430
Powers supplemental to existing community redevelopment powers 163.445
Assistance to community redevelopment by state agencies 163.450
Municipal and county participation in neighborhood development programs under Pub. L. No. 90-448 163.463
Applicability of ch. 2002-294 163.3755
Termination of community redevelopment agencies

Current through Fall 2025

§ 163.395. Prop. exempt from taxes & from levy and sale by virtue of an execution's source at flsenate​.gov