A will or testament is a legal declaration by which a person, the testator, names one or more persons to manage his/her estate and provides for the transfer of his/her property at death. For the devolution of property not disposed of by will, see inheritance and intestacy.
In the strictest sense, a “will” has historically been limited to real property while “testament” applies only to dispositions of personal property (thus giving rise to the popular title of the document as “Last Will and Testament”), though this distinction is seldom observed today. A will may also create a testamentary trust that is effective only after the death of the testator.
Any person over the age of majority and of sound mind (having appropriate mental capacity) can draft his or her own will with or without the aid of a lawyer. Additional requirements may vary, depending on the jurisdiction, but generally include the following requirements:
The testator must clearly identify himself or herself as the maker of the will, and that a will is being made; this is commonly called “publication” of the will, and is typically satisfied by the words “last will and testament” on the face of the document.
The testator should declare that he or she revokes all previous wills and codicils. Otherwise, a subsequent will revokes earlier wills and codicils only to the extent to which they are inconsistent. However, if a subsequent will is completely inconsistent with an earlier one, the earlier will is considered completely revoked by implication.
The testator may demonstrate that he or she has the capacity to dispose of his or her property (“sound mind”), and does so freely and willingly.
The testator must sign and date the will, usually in the presence of at least two disinterested witnesses (persons who are not beneficiaries). There may be extra witnesses, these are called “supernumerary” witnesses, if there is a question as to an interested-party conflict. Some jurisdictions, notably Pennsylvania, have long abolished any requirement for witnesses. In the United States, Louisiana requires both attestation by two witnesses as well as notarization by a notary public. “Holographic” or handwritten wills generally require no witnesses to be valid.
If witnesses are designated to receive property under the will they are witnesses to, this has the effect, in many jurisdictions, of either (i) disallowing them to receive under the will, or (ii) invalidating their status as a witness. In a growing number of states in the United States, however, an interested party is only an improper witness as to the clauses that benefit him or her (for instance, in Illinois).
The testator’s signature must be placed at the end of the will. If this is not observed, any text following the signature will be ignored, or the entire will may be invalidated if what comes after the signature is so material that ignoring it would defeat the testator’s intentions.
One or more beneficiaries (devisees, legatees) must generally be clearly stated in the text, but some jurisdictions allow a valid will that merely revokes a previous will, revokes a disposition in a previous will, or names an executor.
There are 67 Counties in Florida, but some reports show only 66 because of Duval County, which is consolidated with the City of Jacksonville. There are 379 cities in Florida (out of 411) that report regularly to the Florida Department of Revenue, but there are other incorporated municipalities that do not. The primary source of revenue for the state government is sales tax, but the primary revenue source for cities and counties is property tax.
Since the first European contact was made in 1513 by Spanish explorer Juan Ponce de León – who named it La Florida (“Flowery Land”) upon landing there during the Easter season, Pascua Florida – Florida was a challenge for the European colonial powers before it gained statehood in the United States in 1845. It was a principal location of the Seminole Wars against the Indians, and racial segregation after the American Civil War. Today, it is distinguished by its large Hispanic community, and high population growth, as well as its rising environmental concerns. Its economy relies mainly on tourism, agriculture and transportation, which developed in the late 19th century. Florida is also known for its amusement parks, the production of oranges and the Kennedy Space Center.