​​​Welcome to the Florida Department of Revenue Tax Law Library (TLL). The TLL is made available by the Department as part of its mission to assist taxpayers in complying with tax and child support laws. The TLL contains a variety of tax-related legal documents, including technical assistance advisements, as well as links to related resources such as statutes, rules, Tax Information Publications, and other legal references. ​​​​​​

The updated search function allows you to enter a search term and reveal a list of documents available through the TLL. Additional assistance on how to use the TLL is available by accessing the Tax Law Library Guide. Taxpayers are also encouraged to visit the Department’ Frequently Asked Questions webpage for information concerning popular tax topics.

​Disclaimer: The information available through the TLL originates from various sources and is intended for general information purposes only. The Department is unable to represent your legal interests, and the TLL is not intended to replace the services of a competent tax professional to address issues specific to your situation.



OTH-121292_OTH-120363_PTO BUL 16-01 Ad Valorem Tax Exemption for Deployed Servicemembers9434118/7/2017 7:17:26 PMTo: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties Section 1 updates the designated operations 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-117773_PTO_BUL_2013-089433777/30/2013 7:28:10 PMTo: Property Appraisers, Tax Collectors, Clerks of the Court, Value Adjustment Board Clerks, Board of County Commissioners, Taxing Authorities and Interested Parties 5https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77384_315ace08-16dc-4c7e-acc2-ed1bc4db2e739437013/8/2012 4:36:56 PMOPN 93-0029                                                Apr 06, 1993                                   Honorable Laurel Kelly, C.F.A.           Martin County Property 19https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77383_7797a8a0-4a94-43e6-a5ad-0a0b3722901f9437003/8/2012 4:36:56 PMOPN 93-0028                                                Apr 06, 1993                                   Honorable Laurel Kelly, C.F.A           Martin County Property 11https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77375_6b7a7f76-8938-49f2-91d1-1f4a32b6b9149436923/8/2012 4:36:55 PMOPN 93-0020                                                 Mar 10, 1993                                   The Honorable Ed Crapo, CFA, CRA, ASA           Alachua County 11https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77370_68495b2b-f0f1-43b6-b1d5-22867486ad1e9436873/8/2012 4:36:55 PMOPN 93-0015                                                Mar 03, 1993                                   Honorable Ray Valdes           Seminole County Tax Collector 18https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77362_0c397e59-baa5-4a75-95e6-1e82ae13ae689436793/8/2012 4:36:55 PMOPN 93-0007                                                Feb 18, 1993                                   Mr. Ronald C. Graham, Chief Deputy           Lee County Property 3https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77351_a706fdce-0bb4-4436-b5c7-c0f3d4be45419436683/8/2012 4:36:55 PMOPN 92-0080                                                 Nov 16, 1992                                   The Honorable Oliver Lowe, C.F.A.           Charlotte County Property 19https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77329_9c2afeb0-0fe1-440b-a81e-ec27c8fe47e99436463/8/2012 4:36:54 PMOPN 92-0058                                                 Sep 09, 1992                                   Leigh R. Shinohara, Esq Staff Attorney           Office of the Clerk 23https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf
OTH-77321_a8a85ee9-7a26-4b7d-afac-75c07fd771dc9436383/8/2012 4:36:54 PMOPN 92-0050                                                Jun 16, 1992                                   John O. Terry, Esquire           Counsel           Lee County Tax 4https://floridarevenue.com/TaxLaw/Documents/Forms/AllItems.aspxpdfFalsepdf