The rule used to be that only the owners of a business can file for exemption, which means they don’t need to pay for Workers’ Compensation coverage, because they wouldn’t sue themselves. Florida Statutes have been amended to include Limited Liability Company (LLC) members as employees. L...
the statutes do not expressly require the taxability of other types of property to be determined as of January 1st. However, Florida courts have held that the character of a particular parcel of land, including whether or not it should be classified as agricultural, is determined by its use ...