Florida Statutes 274.01 – Definitions
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Florida Statutes 274.01
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
- Personal property: All property that is not real property.
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.