Florida § 274.01 Definitions

Florida Statutes

§ 274.01 — Definitions

Florida § 274.01

TitleXVIII

Ch. 274TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL GOVERNMENTS

This text of Florida § 274.01 (Definitions) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Fla. Stat. § 274.01 (2026).

Text

The following words as used in this act have the meanings set forth in the below subsections, unless a different meaning is required by the context:

(1)“Governmental unit” means the governing board, commission, or authority of a county, a county agency, a municipality, a special district as defined in s. 189.012, or taxing district of the state, or the sheriff of the county.

(2)“Custodian” means the person to whom the custody of county or district property has been delegated by the governmental unit.

(3)“Property” means all tangible personal property, owned by a governmental unit, of a nonconsumable nature.

(4)“Fiscal year” means the governmental unit’s fiscal year established pursuant to law; otherwise, it means the calendar year.

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The following words as used in this act have the meanings set forth in the below subsections, unless a different meaning is required by the context:

(1) “Governmental unit” means the governing board, commission, or authority of a county, a county agency, a municipality, a special district as defined in s. 189.012, or taxing district of the state, or the sheriff of the county.

(2) “Custodian” means the person to whom the custody of county or district property has been delegated by the governmental unit.

(3) “Property” means all tangible personal property, owned by a governmental unit, of a nonconsumable nature.

(4) “Fiscal year” means the governmental unit’s fiscal year established pursuant to law; otherwise, it means the calendar year.