Florida Statutes § 90.803(23) provides a hearsay exception for statements of children with a mental, developmental, or emotional level of 11 or less describing any act of child abuse or neglect. This includes, any act of sexual abuse against a child, the offense of aggravated child abuse, the offense of child abuse, or any offense involving the unlawful sexual act, contact, intrusion, or penetration performed in the presence of, with, or on the declarant child. These statements are admissible in both criminal and civil proceedings, including dissolution of marriage proceedings and civil...

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