Fla. Stat. § 213.01
It is hereby declared to be legislative intent that the revenue laws of the state be administered in a fair, efficient and impartial manner. It is further declared to be legislative intent that in order to ensure the fair, efficient and impartial administration of the revenue laws of the state, that the collection of revenue insofar as is provided herein be the administrative responsibility of the elected officials of this state.
History.--s. 1, ch. 63-253.