Florida Statutes § 274.01 — Definitions.
Search Florida StatutesFrom the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.
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.
History
History.—s. 1, ch. 59-163; s. 1, ch. 61-102; s. 4, ch. 2023-144.
Source captured on 2026-10-10. Read the official chapter.