Florida Statutes Title XVIII. Public Lands and Property § 274.01. Definitions

(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.