Senate Bill sb2104

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    Florida Senate - 2006                                  SB 2104

    By Senator Bennett





    21-1476-06

  1                      A bill to be entitled

  2         An act relating to waterfront property;

  3         amending s. 197.303, F.S.; requiring an

  4         ordinance to designate the percentage or amount

  5         of an ad valorem tax deferral for recreational

  6         and commercial working waterfront properties;

  7         requiring an ordinance to include the type of

  8         public lodging establishments that may be

  9         granted an ad valorem tax deferral; amending s.

10         342.07, F.S.; providing that there is an

11         important state interest in recreational access

12         to the state's navigable waters; providing that

13         access to navigable waters is vital to tourists

14         and to maintaining or enhancing the economic

15         impact of tourism; providing that there is an

16         important state interest in maintaining public

17         lodging establishments; revising the definition

18         of the term "recreational and commercial

19         working waterfront" to include parcels of real

20         property that provide access for

21         water-dependent recreational activities and

22         certain water-dependent facilities; providing

23         an effective date.

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25  Be It Enacted by the Legislature of the State of Florida:

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27         Section 1.  Subsection (3) of section 197.303, Florida

28  Statutes, is amended to read:

29         197.303  Ad valorem tax deferral for recreational and

30  commercial working waterfront properties.--

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    Florida Senate - 2006                                  SB 2104
    21-1476-06




 1         (3)  The ordinance shall designate the percentage or

 2  amount of the deferral and the type and location of working

 3  waterfront property, including the type of public lodging

 4  establishments, for which deferrals may be granted, which may

 5  include any property meeting the provisions of s. 342.07(2),

 6  which property may be further required to be located within a

 7  particular geographic area or areas of the county or

 8  municipality.

 9         Section 2.  Section 342.07, Florida Statutes, is

10  amended to read:

11         342.07  Recreational and commercial working

12  waterfronts; legislative findings; definitions.--

13         (1)  The Legislature recognizes that there is an

14  important state interest in facilitating boating and other

15  recreational access to the state's navigable waters. This

16  access is vital to tourists and recreational users and the

17  marine industry in the state, to maintaining or enhancing the

18  $57-billion economic impact of tourism and the $14 billion

19  economic impact of boating in the state, and to ensuring

20  continued access to all residents and visitors to the

21  navigable waters of the state. The Legislature recognizes that

22  there is an important state interest in maintaining viable

23  water-dependent support facilities, such as public lodging

24  establishments, boat hauling and repairing, and commercial

25  fishing facilities, and in maintaining the availability of

26  public access to the navigable waters of the state. The

27  Legislature further recognizes that the waterways of the state

28  are important for engaging in commerce and the transportation

29  of goods and people upon such waterways and that such commerce

30  and transportation is not feasible unless there is access to

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    Florida Senate - 2006                                  SB 2104
    21-1476-06




 1  and from the navigable waters of the state through

 2  recreational and commercial working waterfronts.

 3         (2)  As used in this section, the term "recreational

 4  and commercial working waterfront" means a parcel or parcels

 5  of real property that provide access for water-dependent

 6  commercial and recreational activities, including public

 7  lodging establishments as defined in chapter 509, or provide

 8  access for the public to the navigable waters of the state.

 9  Recreational and commercial working waterfronts require direct

10  access to or a location on, over, or adjacent to a navigable

11  body of water. The term includes water-dependent facilities

12  that are open to the public and offer public access by vessels

13  to the waters of the state or that are support facilities for

14  recreational, commercial, research, or governmental vessels.

15  These facilities include public accommodations, docks, wharfs,

16  lifts, wet and dry marinas, boat ramps, boat hauling and

17  repair facilities, commercial fishing facilities, boat

18  construction facilities, and other support structures over the

19  water. As used in this section, the term "vessel" has the same

20  meaning as in s. 327.02(37). Seaports are excluded from the

21  definition.

22         Section 3.  This act shall take effect July 1, 2006.

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    Florida Senate - 2006                                  SB 2104
    21-1476-06




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 2                          SENATE SUMMARY

 3    Requires an ordinance to designate the percentage or
      amount of an ad valorem tax deferral for recreational and
 4    commercial working waterfront properties. Requires an
      ordinance to include the type of public lodging
 5    establishments that may be granted an ad valorem tax
      deferral. Provides that there is an important state
 6    interest in recreational access to the state's navigable
      waters. Provides that access to navigable waters is vital
 7    to tourists and to maintaining or enhancing the economic
      impact of tourism. Provides that there is an important
 8    state interest in maintaining public lodging
      establishments. Revises the definition of the term
 9    "recreational and commercial working waterfront" to
      include parcels of real property that provide access for
10    water-dependent recreational activities and certain
      water-dependent facilities.
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